The Waterbury Democrat., 1931-02-21
NEA Washington Bureau.

call your attention to the increase in salary from $2,500 to $3,50O for the collector In the minutes of the board of aldermen, 1919, Page 569 and 1920, Page 35, which took effect be- fore MT Devine took office.
 .'6. With regard to the item of $1,849.50 credited as turned over to the city and charged against the collector, this amount was paid to the sheriff directly by the collector and so should not now be held as a charge against the collector but should be, credited to his account. There is now no claim by any sheriff for any fee.
 "7. The amount of $3,865.07 and the amount of $1,376.39 charged against the collector as duplicate payments or overcharges and turned over to the city were not duplicate payments. nor overcharges but over written charges on clerical errors. But assuming that they were par tia1ly Over-charges, this amount to- talling $5,241.46 should not be held as 8 charge against the collector. It is matter between the collector of the individual, and this amount of $5,241.46 should not be charged against the collector, in our opinion. Apparently they are due to clerical errors in entering credits twice.
 "S. With regard to the matter of lien fees, we refer you to the char ter provision, page 35, section 56, which provides for the payment to the city of fees for recording liens. It is quite explicit in making it his duty to prepare and file all certifi- cates of liens and attend to their release. 1t is equally explicit in pro- viding that the fees for recording shall be paid by the city and, when paid by the party from whom they are due, be turned over l. the city. With regard to the fees for record ing liens. it formerly was the prac- tice .,of the collector to collect the | lien fee for recording and pay the
 town clerk directly. Later this sys- | tenn was changed so that the city paid to the town clerk the fees for l recording when that work was done,
 and then the collector as he collected
 the recording fees turned them over
 to the city. As to payment of the
 collector for preparation of the lien, i the construction placed upon the charter provision and followed by the boards of aldermen and finance and tax collectors for more than 40 years has been that 50 cents of the lien fee should be retained by the collector for the preparation of the lien. This was the construction placed on this charter provision by all previous collectors. The same practice is followed by every tax col lector in the state of Connecticut and was repeatedly recognized by the board of finance and the board of al- dermen and was known toti every one Any otlfereconStruction. would be impractical for the cost of prep aration of these liens and the neces- sary title searching would be far be- yond the amount of the colelctor'A salary. A check-up, by the town clerk shows. up to June z, 1927, 37,16S liens filed by Collector De- vine for which $18,584 was due him were paid and released. Of this amount $7.696.50 has been paid him, according to the audit of the charter commission which leaves a balance in his favor of $10,S87.50. "9. So that, in our opinion, the | following credits should be made in favor of the collector:
 Sheriff fees $l,843.5O l Collection of overpayment
 taxes 3,Sb5.O7
 Unidentified and duplicate
 payments l,316.39 Balance due for filing and
 | preparation of liens .... 10,S87.50
 Total .... .... .$17,978.46 | "1O. Certain other items relating
 to bookkeeping errors occur to me which we will be glad to take up with you later.
 we will be willing to discuss this
 matter with you at any time.
 "Very truly yours,
 | "CARMODY & THOMS, | By w. E. Thoms."