Evening star., 1923-01-20

4
was no law authorizing the payment
| from District appropriations of any
such increased compensation.
However. there was a law granting
/ such Increased compensation to the
| District employees, and the same was
paid from the funds of the United
| states. There would seem TO be no
| violation OF law in such payment. The
| act making appropriations for the
| nscal year 1923 corrected this and pro-
/ vided that such increased compensa-
| tton should be paid from District ap-
propriations.
! Therefore, it seems that from a
policy thus expressed by Congress,
| case that the District should bear it's
proportion of such increased COM
pensation of the employees whose
| salaries were paid from joint appro-
\ wholly by the United States, and to
this contention IT Is my understand
| ing that the District of Columbia Of
| ficials do not strenuously object"
In another part of his report Mr..
Galloway says:
Reference to Taxes.
Reference is made in the auditors
| S1.600.000 of uncollected taxes at June
| 80, 1873, were collected and deposited
| TO the credit of the District in the
| general fund. Elsewhere in the re-
port 1t is suggested that the consid-
! Grafton of this might materially
! change the balance, as II now stands
| on the books.
| The organic act of June II, 1873,
I provides that the Commissioners of
| the District shall have power to ap
ply the taxes and other revenues Of
! the District to the payment of the ex-
| penses thereof. and that thew shall
| take over the books, papers, records,
| money, credit, securities, assets and
| accounts belonging or appertaining TO
| the business or interests of the bis
act provides that all taxes shall be
/ paid in the Treasury of the United
| states and the same, as wsll as the
| appropriations, to be made by Con-
gress, shall be disposed for the ex-
penses of said District on itemized
| vouchers, etc.
'In other words, it seems that there
| was an intention to change the forms
| or government. giving to the new
| form whatever assets had accrued or
were in process OF accruing for the
purpose of beginning and carrying on
! the new plan. Even actual money
! then on deposit was transferred, to be
l used in accordance with the new plan
| and IT was certainly not the intention
of Congress to deprive the District
| of all means during the first year of
4 carrying out its duties under this new
| plan. And had these taxes collected
! CT June oU, 1910, pGen uSeQ Tor Otner
| purposes than the purposes of the
new form of government the District
! would have been unable to contribute
| cent toward carrying out its part
of said plan until II was able to assess
and levy new tax. II is my opinion
| that from a legal standpoint, Con-
gress showed that it intended that
| these uncollected taxes be deposited
| In the Treasury to the credit of the
District exactly as they were de-
posted"
Taggart's Report.
. Reporting on the audit submitted
to the committee. Earl Taggart, the
general accounting officer, said in re-
gard TO the work of the accountants:
Il believe the work was done in
a logical and fair manner. and am
pleased to note that the balance
June 80. 1922, is in practical agree
ment with that found by the general
accounting ONCE and the auditor OF
! the District of Columbia.
| "In addition to matters affecting
the actual charges of credit in the
| Districts accounts with the United
/ States, this report calls forceful at
tention to the very unsatisfactory con-
dirion obtaining in several offices. It is
| believed that these conditions can be
remedied by the proper functfoning
with the cooperation OF the offices
| involved, under the budget and ac-
counting act. unless Congress de-
/ sires TO take specific action to correct
+! these conditions.
| "It is to be regretted that Messrs
Haskins and Sells Uhe expert ac-
| countants employed by the commit
tee) have not made specific recon-
mendationS of the amounts to be
charged against the District or cred
tied TO it, but il is noted that cer-
tain items in their opinion should be
considered by the committee"
Opinion on Taxes.
Mr.. Taggart takes these items up
for comment. Referring to the ST.
S622,oo0 of taxes uncollected. June
lected and deposited TO the credit OF
the District, he says:
ut would seem equitable that this
amount should be applied to the liza
the United States began to. share in
expense Of the District. unless Con-
gress subsequently assumed liability
accrued on the date when the organic
act became operative. However, at"
tention is invited to paragraph s in
section of the organic act as follows:
follows:
"'AIi 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 10 cover all
of these taxes collected into the general
fund Of the District.
with regard to fees collected by the
| clerk OF the Supreme Court OF he
| shall. Mr.. Taggart says: Notwith-
| standing the fact that the expenses
| of the courts are borne 60 per cent
by the District and 40 per cent by the
| United States, the earnings OF the
Supreme Court of the District,
1 tkrough its clerk and marshal, are
covered wholly to the credit or the
"T would recommend that when and
! after July /. 1922. the earnings OF all
courts of the pistrict be divided @ n pc
| trict of Columbia in the proportion
in which expenses of said court are
naid nut of the United States and
| district Of Columbia revenues. and
| that all fines, forfeited coliateral,
marshars fees, fee and emolumentS
| of clerks, and so forth, be consldereo
as earnings of the court"
! with regard to revenues from motor
yehicla tags, which have been covered
| 40 per cent to the United states ana
SO per cent to the District since July
ii is22, and prior to July I, 1922, TO
the District, Mr. Taggart says there
was no requirement of law for the
District to credit the United states
u,ith sny part of the fund so collected
prior to July !, 1872.
Are Personal Views.
| The expert accountants, in their re-
mort. suggested that the salaries OF
| Army officers detailed IN washington
| Including the Engineer Commissioner,
should have been paid in part by the
| District. Mr.. Taggart, in his report
says; .r.r.,u M. ,sa, The
policy Of Congress to charge Tor the