The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-11-29
bills in amount of $14,000.00 for
services rendered in 1888 had been
honored and maid nv the control

DliiS III hHlUuHt Vi @A1,VVV'VV Ava
services rendered in 1888 had been
honored and paid by the control
lers office in the year 1889. These
will be met by transfers from the
Surplus Resource Sinking Fund,
so that the appropriations In the
1899 budget will not be short to
that extent. Other items Of this
sort may still be discovered, and
IL they are they will be handled In
the same manner. We feel that
the books Of the controller are
now entirely clear.
The Committee has been dill
igently considering the problem
of tax collection, both current and
back, and the accounting. The
Board of Finance, on rec0mmen-
datiOn of the Economy Commit
tee and with the approval Of the
Board Of Aldermen, engaged Grif-
fenhagen & Associates to make
complete audit Of the Tax Col
lector's accounts and make rec
concentrations for an improve
ment in procedure and methods.
One Major Problem
The Board of Finance has no
hesitancy in saying that the one
big major problem for attention
is that which exists in the Tax
Collectors Office. largely pertain
ing to the development Of some
method of clearing out the old
uncollected accounts In the Tax
Collectors Office and recOnciling
the controllers accounts with the
Tax Collectors accounts. Many
changes In the tax law and in the
City Charter have been contribute
ing causes to the existing c0ndi-
tions. and In the judgment Of the
Board Of Finance, 1t may take
several years TO fully correct the
procedure and clear up the old ac-
counts and books by appropriate
legal methods In the meantime
II should be pointed out that the
Collector Of Taxes has demon
strated. I'm a period largely de-
pressed business wise, that II Is
possible to collect 95 per cent Of
the current tax levy. because he
did as well as that on the 1887
list and has already collected 95
per cent Of the 1888 list Also,
while doing this an unusually
large amount Of back taxes and
penalties, water rents and assess
ments. have been collected
through the joint efforts Of the
Tax Collector, the Tax Attorney,
and the Corporation Counsel. In
such aggregate amounts In both
years that all records Of such col
lections have been broken. This
Is an outstanding accomplishment
and all concerned In 1t are en-
titled TO great credit.
Improve Collectors Office
The Board Of Finance will re-
ceive recommendations from Grif-
fenhagen when they have COM
pleted this audit. 1t has consid-
cred the matter of giving the Tax
Collectors Office more space and
a better physical set-up. Facilities
for receipt Of moneys and the ac-
counting therefore should be set
up much like bank. and proper
arrangement and machinery should
be supplied, the accounting meth
DDS should be carefully studied,
and a system inaugurated as
promptly as possible that the
Board of Finance approves. How
ever. even when this Is done. II
will only take care Of the future.
There will still remain the prob
lem of clearing up the old ac-
counts, and they date back many
years.
A plan has been developed and
put into effect for pursuing these
back accounts which will involve
no extra expense to the City but
II will. as II Is carried on, leave
a record which without question
will show that an energetic Eff
fort has been made to collect
these items. and those II has not
been possible to collect by this
method will clearly be proved to
be uncollectible. These unc0l-
lectible items can then be listed
by the Tax Collector, delivered to
the Beard Of Finance. and sent on
TO the Board of Aldermen for
their consideration for abatement.
II Is the opinion OF the Board
CT Finance that as general thing
attachments Of taxes have been
made in the past without suffi-
cient consideration having been
given and without sufficient eff
fort having been made to collect
them. or without sufficient evil
dence of their uncollectibility hav-
ing been presented.
Legal Aspects In Case
There are certain legal aspects
that should be carefully c0nsid-
cred with respect to attachments
of taxes, water rents. and assess
ments, and the audit will un-
doubtedIy disclose that a con-
siderable number of items charged
ON the Tax Collectors books for
collection. and charged against
him in the controllers office, will
be found to have been illegally
assessed. and. particularly In the
case Of certain street assessments,
not due and payable until more
work Is done ON the streets. This
has arisen through a bad proce-
dure with respect 10 street lay
outs by the Engineering Bureau
and the hearings thereon held be-
fore the Board Of Public Works.
However, we believe the bad prac-
tices in such procedure have now
been corrected and have not been