Evening Star Newspaper, January 22, 1923, Page 10

RECOMMENDS DIVISION i { .f : L (Continued from ¥ f the District on June 30, 1922, is in ctical agreement with that found the general accounting office and e auditor, D. C. “In addition to matters affecting the E‘xunx charges or credits in the Dis- Page.) ! ot's account with the United States, fs report calls forcible attention to lhe very unsatisfactory conditions taining in several offices. It is be: oved these conditions can be reme- ed by the proper functioning of the gontroMer general with the co- ration of the offices involved, un- r section 309 of the budge: and counting act (42 Stat, 25). un- ss Congress desires to take specifie tion to correct these conditions. Items of Accountants. / It is to. be regretted that Messrs. askins and Sells have not made ecific recommendations of thel ounts to be charged against the istrict or credited to it, but it is ted that certain items, in their opin- pn, should be considered by the com- wpittee. These items are as follo {A. Taxes uncollected at June 30, 2878, fOn page 43 i Haskifis and Sells re- port that $1,6 75 of taxes un- collected June 30, 18 including penalties, was subsequently collected and deposited to the credit of the District. STt would seem equitable amount should be applied bilities of the District fore the United States he in the expense of the District, un- less Congress subscquently assumed liabilities accrued on the date when the organic act became operative. However, attention is invited to para- graph 6 of section 5 of the organic act, as_follow: “6. All taxes heretofore lawfully as- sessed and due or to become due shall be collected pursuant to law, except @s herein otherwise provided.” This provision was apparently con- midered sufficient authority to cover all of these t collected into the. general fund, District of Colum- bia. B. Although the report of Has- ¥ins 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 amount of 3.65 per cent bonds issued and retired, I am unable to express an optnion at this time whether or not the District should mnow be charged with payments made by the sinking fund commissioner on ac- count of interest, or retiring bond issues other than the 3.65 bonds. The organic act, June 11, 1878, made no provision for such payments, but sub- sequent legislation may have ap- peared to authorize them. It is also doubtful whether legal authority ex- isted for the payment of premiums on bonds retired, vet it is not seen how 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-} curring the additional expense. 014 Balances C. Ol balances on Treasury De- partment ledger: These are open accounts appear- ing on auxiliary ledger No. 3, and have been made the subject of care- ful study by this office. A full re- port as to each item is contained in a memorandum prepared by E. Don- -ald Preston. fnvestigator, dated Janu- ary 15, 1923, It is recommended that these items be not considered for the purpose of either debiting or credit- fng the general fund, District of Co- lumblia. . On page 14 Messrs. Haskins and list thirteen classes of mi: cellaneous collections covered wholly to the credit of the District during the period from July to June 30, 1922, totaling $6,300, 7. Motor vehicle tags after July 1, . have been covered 40 per cent to the United States and 60 per cent to_the District, but prior to July 1, 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 no law to prevent reimbursement to the United States of the amounts actually charged to United States revenues on account of performing this work, nor for a proper share of the penalties and interest accruing there- upon. Approximately one-half of the amount collected as special reim- bursable taxes properly belongs to the United States, and I would recom- mend that the- District be mnow | charged with 50 per cent of such col- loctions on account of work per- formed prior to July 1, 1920, and 40 per cent of such collections on ac- count of work performed since July 1:1920, 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 29, 1922. Col- | lections made prior to July 1. 1922, | were credited wholly to the District in accordance with existing law, and | 1 _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 emol- uments collected by the clerk of the| Supreme Court, D. C., and United States marshal for the District of Columbia—notwithstanding the fact that the expenses of the courts are borne 60% by the District and 40% by the United States, the earnings of the Supreme Court, D. C., through its | clerk and United States marshal, etc., are covered wholly to the credit of United States. I would recommend that from and after July 1, 1922, the earnings of all courts, D. , be divided between the United States and District of Columbia in the pro- portion in which the expenses of said cgurt are paid out of United States d District of Columbia revenues, d that all fines, forfeited collateral, shal's fees, fees and emoluments clerke, etc,, be considered as earn- s of the court. Pay of Federal Officers. Certain disbursements not_in- ed in the expenses of the Dis- et : that th rue n to this laries of Engineer Commissioner, ., District engineers in charge of [ Washiffigton aqueduct, officer in| rge of public buildings and| junds, and occasionally other of-' s in charge of bridge construc- , etc., are paid out of War Dy rtment’ appropriations. It has a rently not been the volicy of Oon- ess to charge for the.services of gineer officers for river and harbor provements even where thd whole c@st of a work is pald by states, nicipalities or even by private in- ests. 1 can therefore make no mmendation as to whether or not se salaries should be charged to strict appropriations. < he same is true so far as charg- to the District the cost of book- ing and auditing in the general unting office and Treasury De- ment is-concerned. her items of a like nature would he service of the budget bureau evising District of Columbia esti- es, and of Congress itself in con- ring legisiation affecting the rict of Columbia. a partial offset against these ent benefits, it may be noted the United States derives some fit by having all District of lumbla money deposited in the Treasury without payment of interest and that the entire cost of main- b ce of the water system- (except for original construction) is borne by xpayers of the - District, even 30\((!: a large portion of the water :‘conlumed by the federal govern- nt establishments. Revolving Fund Items. Purchase of construction ma- OF .COURT FEES ON BASIS OF SHARING OF EXPENSES i fiscal years. |lodge and comfort station / 000 - appropriated by act of March 2, 1911 (36_st#r, 975), one-half out of United States revenues and one half out of District revenues. Since this fund is limited by law to $50,000 of material on hand,) it is quite clear the District has exceeded the author- ity of Congress in increasing the value of the fund to $283,087.11. It is suggested that unless Congress wishes to approve the action of the Distrigt the fund should be reduced to $50,000 by covering into mis- cellaneous receipts the value of ma- terials transferred to the variou construction projects, one-half to the credit of the United States and one- half to the credit of the District. G. Drawback certificates: These certificates represent re- fundments on account of erroneous or over collection of special improve- ments assessments. When applied to the-payment of general taxes they alsp represent a loss to the District in genéral révenue of $702,825.81. Congr in providing that /50 per cent of all such drawbacks received in payment of general taxes should be considered as nloney and credit to the District evidently intended to share with the District its loss of revenue. Since the United States by the organic act of June 11, 1878, as- sumed a_portion of the general ex- penses of the District, and by legis- tive acts since that time the United tes and District have borne a part the cost of such special improve- ents as paving, sewers, etc., itdoes it appear that the sharing of this oss was intended as a pure. gift on art of the United States, belated recognition on the United States of an obli- « portion of the cost of ements. From reason why charged of the $351,412.90 ccount of drawback certificates. - Trash Plant. H. Trash Reduction Plant: The earnings of the trash reduction plant while under municipal opera- tion have not been checked by me. However, $30,000 was transferred from the miscellaneous trust fund deposits account an August 30, 1922, and_ paid to_ the collector of taxes, D. C. (audit No. 32258). This amount was deposited 60% to the credit of the District_of Columbia and 40% to the credit of the United States. It is pre- sumed that this $30.000 represented a surplus after operating expenses had_ been paid, as it Is noted that while the collector of taxes for the fiscal year 1921 shows no receipts from miscellaneous trash, the direc- yr of the budget reports receipts from the sale of waste paper, tin, bottles, ete., 599, It IS s@g- ted that the District be directed to close out this trust fund account and to pay all expenses of operating the trash reduction plant from current appropriations, and to cover all such collections into miscellaneous receipts to the credit of the United States and the District in the proporion In which appropriations therefor are made. I Relief of Eldred Davis, col- lector of taxes, D. C.: No_equitable reason is known why the United States should have borne all the cost of this item, and it is recommended that one half of the amount of 331717 be now charged against the District with interest from the date of the rellef act. J. Increase of compensation paid by United States where regular com- pensation was charged proportionally to the United States and District of Columbia: Bonus and Zoo Park. This was an apparént oversight by the legislative body, as the “bonus” should.logically be charged like the regular compensation. It is recom- mended that $191.890.35 as determined by Messrs Haskins and Sells be now charged against the District. K. Land for National Zoological Park, acts of June 5, 1920, and March 4, 1921: As other appropriations for land for the National Zoological Park have been charged proportionally agai the revenues of the District, there is apparently no reason why an ex- ception should be made In these two cases—I would therefore recommend that the District be now charged with (including cash and value | yestigation but | s 60 per cent of the actual cost of this| land. L. With regard to the difference of $5,260.68 between the credit bal- ance due the District as shown by the auditor, D. C., and the general accounting office, this difference is occasioned in part by reason of the fact that the general accounting of- fice charged the District of Columbia with 60 per cent of the amount on account of the District for public buildings and grounds during the fis- cal years 1921 and 1922, whereas the auditor, D. C, only charged the Dis- trict with 60 per cent of the net dis. bursements for those fiscal years. These differences will automatically adjust themselves when the balance in”each appropriation is 'carried to fho gurplus fund at the end of two ese items are $2,387.55 and $3,249.60, respectively. ® Minor Items. The item of $400.00 error discovered in the statem®nt for fiscal year 1922 was occasioned by reason of the re- ! appropriation of $4,000.00 for & new £ in the Smithsonian grounds. The original appropriation was 50/50, whereas the amount reappropriated was errone- ously charged against the District as 160740, The District should be credited with $400.00. A net charge of $17.89 was made against the District by reason of an error in covering $29.82 into the water fund, D. C., instead of repay- ing the appropriation, electrical de- partment, D. C., 1920, It is also noted that tie auditor, D. C., has not included in his state- ment ‘a surplus fund warrant, the District of Columbia share of which amounts to $1,480.75. This leaves a Jet uniocated difference between the nited States and District of Colum- bia_of $686.39. o Note: Re item B: T have not here referred to sinking fund matters for the reason that it is understood they involve legal in- terpretations which are proper for consideration by others and not strictly a matter within the under- stood intent of your request for rec- ommendation,as to charges or credits. Note: Re 'Item D. OFFICIAL FINDS ~ SPIRIT OF PLAN WAS VIOLATED _—7—*— . (Continued from First Page.) be ended by report by the first Mon- day {n February, 19 The resoluti n authorizing this in- Ovides that it shall be made “with a view of ascertaining and reporting to Congress what sums have heen expended by the United States and by the District of Colum- bla. respectively. whether for the pur- pose of maintaining, upbuilding, or beautifying the sald District or for the purpose of conducting its govern- ment or its governmental activities and agencies, or for the furnishing of conveniences, comforts, and necessi- ties to the people of said District. Neither the cost of comstruction nor of maintenance of any building erect- ed or owned by the United States for the purpose &Y transacting herein the business of the government of the United States shall be considered by said committee.” The audit does mot purport to cover all of the branches of expenditure which are included in the joint resolution. To do so would be covering quite a wide field and very probably could not be done in the time aflowed. For instance, under the heading of beautifying the Dis trict might ‘be included the expendi- ture by the United States for the erection of many statues over the city of Washington, including such large expenditures as the Lincoln Memorial. Other instances might be cited as to matters not covered by the audit, but included in the joint reso- Tution. Quention of Interest. The revort on page 2 states that no consideration has been given by the accountants to the question of inter- est. The resulution provides, in part, ‘that: “And s event any money may be, or at any time has been, by Con- gress or otherwise, found due, either legally or morally, from the one to the other, on account of loans, ad- vancements, or improvements made. upon which interest has not been paid by either to the other, then such sums s have been or may be found due from one to the other shall be consid- ered as bearing interest at the rate of 3 per centum per annum from the time when the principal should, either legally or morally, have been paid, until actually paid.” It occurs to me that this clause is not capable of literal administration for several reasons, among which are the following: It seems to contem- plate the calculation by your commit- tee of Interest upon sums which Con- gress may in the future find due; this would require you to do a thing which is physically impossible. It also re- quires a determination of whether anything is either legally or morally due from the District to the United States or vice versa. This in itself is a difficylt question, and it is very probable that to literally fulfill suc requirement the committee —might have to determine the daily balance in favor of either of these. As the state of the account between the Dis- trict .and the United States changes daily and is constantly varying, to determine these daily balances would be practically an endless task. If anything is due from one to the other the audit does not purport to show when the same became due. It may be contended that If there is any money now in the hands of the United States belonging to the District that such is merely a deposit, perhaps a demand deposit, and is not due to the District until payment is requested as authorized by law, and therefore legally there is nothing due from the United States to the District upon which interest could be so calculated until after a proper demand has been made by the District for the money in acceedance with the methods that the District is authorized by law to withdraw such money from the Treas- ury. Another question in this con- nection is whether any such balance could in any sense be considered as a loan or advancement as i8 enumerated in the act authorizing Interest. Deponit of Drawbacks. On pages 4 and 5 the reporf of the auditors refers to the depositing of certain drawbacks in the Treasury and to the law authorizing the credit of 50% of the amount of such drawbacks as cash in the general funds of the District of Columbia. From a iegal standpoint this matter is settled, because the law authoriz- ed the doing of the very thing. which has been done and specifically pro- vided for the considering of such proportion of these drawbacks as cash. “Therefore, the only question arising under the resolution is whether it is morally right, and that question I am not called upon to dis- cuss, as it {8 my duty in this matter to deal purely with legal questions. At page 6 an apparent difference between accounts of various offices, amounting to a small sum, is men. tioned. The same situation exists in the audit in a number of other in- stances which the auditors have been unable for various reasons to recon- cile. I do not feel called upon to: express any oplhion upon these mat- ters as they arise from accounting difficulties, which are not within the scope, the purpose or request for these comments. On page 9 several small errors of improper charges are referred to. These are all very small in amount and should certainly be corrected without requiring any action or at- tention by Congfess and I am in- formed that it is planned to do this. On page 9 the report of the audi- tors refers to their opinion that in determining any balance to the credit of the District consideration should be given to assets of the District outstanding July 1, 1878, subsequent- ly collected and deposited to the credit of the general fund, to collec- tions on account of licenses, etc., also deposited to the credit of the gen eral fund and to disbursements made by the United States and in- cluded In_expenditures of certain departments of the government. Certain items of this nature are mentioned later in the report and will_be discussed in the order in which they are so mentioned. As to any other items, of course, it is im- possible in the absence -of their statement in the report to assume their existence, to know their source or their nature, and in the absence of such information, of course, it is im- possible to say whether legally or morally there is any obligation con- cerning the same. Advances by United States. ‘The report on page 11 refers to the fact that prior to the fiscal year 1914 there was a balance due to the United The ~recommendation relative ‘to|States, and that at the end of that earnings of Courts is on the assump- | year the balance had changed to & tion that the expenses of the Courts|credit balance of over $68,000 be- as to federal matters or District of | longing to the District of Columbia, Col umbia matters are now shared on|and that under an act approved March a proper basis, although it is under- |3, 1909, interest at the rate of 2 per stood that in all’ of the states the|cent i whole burden of maintenance of the|advan d been chu‘fled upon certain ces made by the United States courts is borne by the United States. to the District government, but that In conclusion I wish to state that|when the balance changed to a credit the opinions herein expressed ar to the District no interest was calcu- personal to the undersigned and are|jated upon such balance in favor of not_intended to reflect the official|the District. views of the general accountin, office of the controller general. Respectfully, EARL TAGGART CHANL;E FOR PROMOTION. New. Junior High School Principals to Be Selected Soon. Preparations_are being made to open two or three additional junior high schools at the beginning of the next scholastic year in September. Superintendent of Schools Ballou in a circular letter to the school offi- cers announced that he ex- pects to designate principals for the schools some time before the end of the current schbel year, that they may organize their respective schools be- fore the summer vacation. “The appointment of such princi- 1 have been unable to &|find any law authorizing the allow- ance of interest upon anything due by the Urited States to the District of Columbia, except the act under which your committee was appointed. The act of March 3, 1909, mentioned au- thorizing 2 per cent interest clearly in- dicates that 1t intended to include only advances made by the United States to the District not reimbursed to the Treasury of the United States before a certain time. Along this same line, even though there was a credit balance in favor ‘of the Dis- trict, there is a_question whether or not that meant that anything due the District until the proper require ments were fulfilled by the District as provided by law by waich they might withdraw money from . the Treasury. In other words, the money was there merely as a deposit of the District of Columbia, and subject to thelr withdrawal at proper times, proper ways, as provi by law. ' It is hard to see how this sum couid in pals” said the letter, “will be made | .5 P2300 U0 =0 00, CN0G I SNV Noe Di on the basis of merit, based upon evidence filed by the candidates. and such other information as the super- intendent may~ procure.” Persons who ~desire to have the supérintendent consider them for this position are requested -to procure from his pfiice forms on whith ofi- application ia ia be mada i A ment by the trict to the United States or even debt of the United States to the District upon which any interest should in any way be calcu- lated. / Revelviag Fand. At ..q;u 13 and 12 the report refers 3 which is 4n {he nature of a revolving | th fund provided for the purchase - of construétion materials by the District of Columbia and that through the op- eration of this fund &nd the increased aluation of materials between the time of the purchase by this fund and the charging of the other appropri: tions for the same there is now aval able an inventory of approximately $115,000 in excess of the original amount available for this purpose. The Increased value of the inventory sults from g charging of various appropriations for construction and whether such increased value belongs to the District and the United States, Jointly or either separately, depends upon ‘the nature of the appropriation from which the funds came. which is $281,600.00, being part of the proceeds of the sale o!n‘o.fll-ln bonds of thre District, was used in the relmburse- ment of the Unfted States for an ad- vance of a like’ amount® previously made available for the redemption of certain old funded debt. Technically this may have been legally improper, but the practical result has been that Congress has appropriated from both funds of the United States and the District for ,the payment of the bonds 8o sold, the proceeds of which were used for this purpose che same as it has done with respect to all other funded debts of the District in which it s almost certain these old funded debts which were so reim- bursed would most probably have been included had they not been paid a8 they were paid. So that from a practical standpoint it would seem no question of any material conse- quence exists as’ to whather the United States or the District lost by this action. Premiums on Bonds. At page 40 reterence is made to the premium paid by the Treasurer of the not shown in this audit. To accom- [United States in the purchase of bonds plish the allocation of this value Lo the particular funds or appropriations from which this money was accumu- lated would' require a great amount of work, and as there is no doubt that the property is in the public custody and is helpful for the purposes of carrying on the District, it is doubted Whether the effort would be worth the results obtained. On page 14 of the report reference Is made to various fees and licenses which are collected by ‘the District and the proceeds credited wholly to the District of Columbia. It is sug- Fesped In this report that if such fecs had been apportioned between the District and the United States the bal- ance in such fiscal agcount at June 30, 1 would have been consider- v different. From a legal stand- this is xettled, as the law con- templates these fees and licenses should be credited wholly to the Dis- trict of Columbia precisely as has been done. As to whether gny por- tion should from a mioral stkndpoint be paid to the United States is quite a_ different question, concerning :};:;:‘n there i Mo occaslon for me to & an opinion. Cong: should decide that. et Engineer Oficers’ Pay. At pages 15 to 17 the report dis- cusses the fact that certain officers of the Atmy have been detailed for the performance of services for the District of Columbia and, their com- pensations paid wholly dut of reve- nues out of the United States and that certain employes of the Treasury Department have done a great amount of ‘work upon District of Columbia accounts, their compensation for such work being paid by the United States. The report infers that this should be considered in arriving at any balance in the accounts. From a legal stand- point these questions are also settled as there are specific statutes provid ing for the payment of these Army officers and for their assignment to District duties and specific statutes creating the positions of the Treasury Department employes who were re- quired to keep these District accounts. Again, it may be said that the com- mittee and Congress may feel that a moral question exists, upon which question 1 should express no opinion. Salary Bonus Payments. At pages 18 and 19 of the report reference is made to the payment from funds of the United States of the bonus of certain employes whose salaries are paid jointly by the Dis- trict and federal governments. Up until the act approved June 29, 1922 making appropriations for the gov. ernment of the Ristrict of Columbia, there was no law authorizing the payment from District appropriations of any such Increased compensation, However, there was a law granting such increased compensation to Dis- trict emploves 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 fiscal year 1923 corrected this and provided that such increased compensation should be paid from District appro- priations. -Therefore, it seems that from a policy thus expressed by Con- gress there {s perhaps a strong equitable case to contend that the District should bear its proportion of such increased compensation of the employes whose salaries were paid from joint appropriations but whose bonus was paid wholly by the United States and to this contention it is my understanding that the District of Columbia officials do’ not strenu- ously object. & At the boitom of page 19 the report refers to two recent appropriations wholly from funds of the United] States for purchase of additional land to the National Zoological Park and that in previous purchases for this purpose the District of Columbia_has contributed _its proportion. This question, 0o, is legally settled, as Congress, with full power to act, has %0 acted’ and the only question re- mains as to whether you should from a moral standpoint require the Dis- trict to contribute for this purpose and of these moral questions Congress is the sole judge. At pages 30 to 24 of the report an extended discussion is made of cer- tain old accounts open on auxiliary ledger No. 3 in the division of.book- keeping and warrants and _corre spondence from the Treasury Depart ment with reference to same is re- produced. These are a rently open accounts, but the report does not state any definite conclusion with re- spect to them, and in fact the report as well as the correspondence repro- duced in it indicate that they ac- tually represent nothing due either to the United States or the District of Columbia and that they are mere bookkeeping inaccuracies which can be corrected in ful, some of which have already been corrected, and that the others will be corrected as soon as the same can be done under the usual formalities of government re- quirements. District Funded Debt. At pages 26 to 35 the report dis- cusses the funded debt of the District of Columbia and on page 34 makes reference to the fact that the District has contributed 50 per cent to the payment of the principal and inter- est of the sinking fund provided to care for the payment of such funded debt. It true that various acts of Congress authorizing the issue of these bonds provided, among other things, that: “This act shall not be considered to make the government of the United States liable for either the principal or interest of said bonds or any part thereof.” And let us con- cede, for the purposes of the discus- sion of this proposition, that the United States owes no legal obliga- tion to provide for the payment of any of the bonded debt of the District of Columbia. Congress has, in fact, by subsequent appropriations, provided for the payment of interest and the creation of a sinking fund to care for the payment of the principal of this funded indebtedness, a; this has been appropriated from the rev. enues of both the District and the United States, and in most of the aj propriation acts it is expressly re. cited that so much money appropri- ated, 50 per cent from the revenues of the District and 50 per cent from the moneys of the United States, “for the payment of interest and sinking fund of the District.” Congress cer- tainly had a right to do this, and, even though the provisions of former acts of Congress were in conflict with these appropriations, the ‘subsequent action of Congress must control, and, as ngress has acted, these provi- slons have controlled and such ques- tion is now legally settled, the only remaining question being whether, morally, it was proper. Again I am compelied to ‘say ‘that Congress is the sole judge of these moral questions and I should express no opiniom thereon. Sinking Fund. At page 33 the réport refers to the faot that although various acts prior to 1878 had authorized the creation of a sinking fund for the payment of funded deb: of the District, that only $14,943.73 was_turned over to the treasurer of the United States as ex-officio- Commissioner. of the Dis- .trict of Columbla sinking fund on June 29, 1878. We are unable to say whether this is the full amount that should have been so turned over and the report of the audit does not show and in.the absence of a showing as to what, if any, in addition to that was due I cannot express an opinion “xr Ct Q:l Dodn.li .f the report. pages 34 a of the Ju-made_ ta the Tact: -preparation of the report of the District for the sinking fund, which premiums amount to a very substantial sum. This question was presented to me a short while back by the accoyntants engaged In the nd at that time I declined to express &n opinion, suggesting that the facts concerning port to your committe ceiving this report 1 have discussed this question with my superiors in the Department of Justice and it is the consensus of opinion that this Department should express no views upon this question until after a more thorough and mature cqnsideration than the time available .for these comments will permit. It is desired to point out to this committee that an expression of opinion upon this question might require the Depart- ment of Justice to act and institute litigation carrying out such views. The Department does not desire to ex- press an opinion in any way binding it in that regard until after the most careful ,consideration and mature de- liberation. Attention is, however, called to the fact that by an act ap- proved March 3, 1903, it is provided that “The Treasurer of the United States is authorized to invest Dis- trict of Columbia funds in District of Columbla bonds at a price which he may deem advantageous.’ This and other statutes would seem to give a wide discretion to the Treasurer of the United States in such investment and whether or not he has exceeded bis authority and abused his dis- cretion depends upon many facts not now before us as well as upon con- clusions of law. Attention is also called to the fact that the report does show that part of the amount In ex- cess of par paid for these bonds was accrued interest, the exact amount of which is not stated in this report. This further complicates the stat ment of facts, and emphaskos the reasons for the desire of the Depart- ment of Justice to not express an opinion upon this question at this time, Uncollected Taxes. At pages 41 and 42 reference fs made to certain uncollected taxes in the District of Columbia. This is quite interesting, but I believe that it has no bearing, from a legal stand- point, upon the accounts between the District of Columbia and the United States, for the reason that the United States’ under the appropriation acts only contributes money in proportion to the actual money of the District of Columbia paid into the Treasury of the United States and not in pro- portion to the assessments or taxes levied, whether collected er uncol- lected. . Reference is made at page 43 of the report to the fact that over $1.600,000 of uncollected taxes at June 30, 1878, were collected and de- posited to the credit of the District in the general fund. Elsewhere in the.report it is suggested that the consideration of this might material- ly change the balance as it now stands on the books. The organic act of Jure 11, 1878, provides that the Commissioners of the District shall have power to apply the taxes| and other revenues of the Dis- trict to the pavment of the expenses thereof and that they shall take over the books, papers, records, money. credil, securities, assets and accounts belonging or appertaining to the business or interests of the District. and another part of the same act provides that-all taxes shall be paid in the Treasury of the United States and the same, as weil as the appro- priations to be made by Congres shall be disposed for the expenses o said District on itemized vouchers, etc. In other words, it seems that there was an intention to change the forms of government, giving to the new form whatever assets that had accrued or were in the process of accruing for the purpose of begin- ning and carrying on the new plan. Even actual money then, on deposit was transferred to be used in ac- cordance with the new plan and it certainly was not the intention of Congress to_deprive the District of all means during the first year of carrying out its duties under this new plan, and had these taxes un- collected at June 30, 1878, been used for other purposes than the purposes of the new form of government, the District would have been unable to contribute. one cent toward carrying out its part of said plag until it was able to assess and levy a new tax. Certainly Congress did not intdnd that by this legislation and, in fact, the express provisions of the statute above referred to indicate a contrary intent, so that it is my opinion that, from a legal standpoint, this question is also spttled, as Congress clearly showed that it intended that these uncollected taxes be deposited in the Treasury to the credit of the Dis- trict exactly as they were deposited. Fees of Register of Willd. At pages 43 to 50 the report dis- cusses the office of the register of wills. With most of the discussion we are not concerned, as they present no legal questions. However, on pages 44 and 45 discussion is made of the fact that the register of wills by law retains from the fees and emolu- tents of his ce his personal com- pensation and the other expenses of his office and that the law provides that the surplus of such fees and emoluments shall be paid into the Treasury of the United States to the credit of the District of Columbia and that there are large uncollected bal- ances which are not considered in the calculation of these surplus fees. It is my opinion that the uncollected fees should not be considered in the surplus fees and emoluments of- this office, but only the fSes which are actually collected and paid into the office of the register of wills should be so considered. A question may arise as to whether the register of wills has exercised sufficient dili- gence in the collection of ‘these fees, but that goes to the question of the full performance of his duty, Wwith which we are not concerned. r- tainly the District of Columbia is not responsible for any failure on the part of the register of wills, and I do Not see how either the District or the United States profited by such failure to collect these fees. Therefore, I do not see how this in any way should affect the fiscal relations between em. Another guestion is presented to whether or not advance pay- ments or deposits upon work to be done in the future should be con- sidered in the fees and emoluments of a given fiscal year. This is more in the nature of an accoynting mat- ter than of a legal matter. However, it may savor somewhat of a legal question, and it is my opinion that fees and emoluments &s used in this statute means fees earned and paid, and advanced deposits would not be included within any such definition. Recorder of Deeds. ages 50 to 54 the report dis- nnfl"‘lv 6\. office of the recorder of deeds. Several things are set out In the report with reference to this office and the only thing which seems to call for any comment by this depart- ment is the suggestion that there is included in the statement of certair fees which are turned into the Treas- ury for each fiscal year substantia] amounts of advanced deposits for fu- ture work which are required under certain regulations of this office. I this same situation with refd to the office of the register of wills and In accordance ‘with the’ conolusion there expressed 1 | (Continued from Eighth Page.) i general charge of the entertainment and Mrs. Raymond 8. Patti chair- man of the committee on tickets, are sisted by Mrs. Lew DMohler, Mrs. {:aaf Newell, Mrs. Latham and Miss eck. . The marriage of Lowe, daughter of late William T. Lowe, to Mr, Elmer Haberkorn of Fred. erick, Md., took place at 6:30 o'clock, Wednesday evening, January 17, at the home of the bride’s uncle and aunt, Mr. and Mrs. Joseph N. Lowe, 1618 85th street northwest. The ceremory was performed by the Rev. Dr. Earle Wil- fley, pastor of the Vermont Ave- nue Christian Church, in the présence of the members of the two families and @ few intimate friends. The decorations of the house made a most attractive setting for the bridal group. The bride was most beautifully dressed in an exquisite gown of satin crepe, with draperies held at one side by_a handsome ornament of pearls The matron of honor, Mrs. Clarance Exley, jr., wore a dress of silver lace, the drapery held with roses, and she carried_rose-colored sweet peas. Mr. Byron Winebrenner was best man for the bridegroom. The out-of-town guests were Mr. and Mrs. John L. Haberkorn of Frederick, Md, and Mr. Edward C. Lease, jr., of Hagerstown, Md. After refreshments were aerved, the couple left for a wedding journey and on their return will reside in Washing- ton, at 3338 O street northwest. A unique feature of the subscrip- tion dinner at the Women's City Club Wednesday evening will be the “Travelettes” by Maria Ewing, Alice Matthews, Kaiherine Pik Dell. Mary Laird, Mabel Owen, Snell, Edna Sheehy, Hope Thompson. Maud Cavanagh and Judge Mary O'Toole. Among other subscribers arq Mrs. L. B. Swormstedt, Mrs. E liott Woods, Dr Edith Coale, Mrs. Mary Kelly ' McCarthy, Mrs. A. F. Wilson, Mrs. K. E. Parker, Mrs. A. C. Payne and Mrs. C. S. Richardson. Miss Florence Fraser Stiles will be | toastmistress. ss FEthel Vernen An informal reception will be given on Tueeday evening by the Interna- tional Assocfation of Art and Letters in honor of Dr. Clarence J. Owens, who will deliver an address on “In- terdependent Literatures.” On Saturday evening, January 27, at the clubhouse of the International Assoclation of Art and Letters, 1715 I street northwest, an instructive lecture on Polan literature and national beauties, illustrated with pictures interpreted by music of noted Polish composers, will be given by Signor de Trowiesz, with Miss Minna Nieman, pianist. A quiek but well arranged wedding was celebrated Thursday evening at the home of the bride's parents. Mr. and Mrs, Frank B. Walker, 1431 New. ton street northwest, when their daughter, Miss Dorothy Walker, and Mr. Lawrence T. Washington were married. The ceremony wus perform- ed by Rev. James Shera Montgomery, D. ., and only membera of the im- mediate families were present. The bride and bridegroom left for a short trip south. The bride was dressed in a dark blue tailored suit with a large black hat, and wore a corsage of orchids and lilies of the valley. On their return they will be at home at the Maycroft apartments on Columbla road, after March 1. The bridegroom comes of a distin- guished Virginia family, his father being the late Mr. Mason Washington of King and Queen county, Virginia. and his- mother, Mrs. Lelia Dew Washington, now residing in this city. The hostesses at the monthly soiree concert of the Washington Salon and United Arts Society, Thursday at the Flavhouse, 1814 N strect nomn. west, will be Mrs. Helen Jean Paul Starr, Mrs. Ada W. Duncan, Mrs. Wallace Streater, Mrs. Paul Mixter, Miss Helen G. O'Neill, Miss Tnez Walden. Miss Ruby “Nevins, Miss Kathryne Klefner, Miss Rose Bennett and Miss Edna Duncan. The guests of honor and princi =peakers will be Mr. Theo. ’.pbl::xg:l, the celebrated landscape artist and Mrs. Adelaide Carissa Baker Mor- gan, painter and designer. gan Wil speak on “Art-in Life.” Musical and other numbers will include: Smith,” mezzo-contralto, with Miss Margarét B. Grant at piano; Sigror Harry Angelico, Italian baritone, ac- companied on plano by Mrs. John A. Chamberlain: Miss Ethel Garrett of Corsicana, Tex. in piano solos arranged by Prof. Henry R. Kaspar; Herman Hoffman, violin soloist of the U. Marine Band orchestra, with Mrs. Gertrude McRae Nash at the piano: Mrs. William B. Bagnam in monologue and recitations: Miss Louise Perkins, Miss Peggy Morgen- weck, Miss Polly Arnold under direc- tion ‘and with co-operation of Ethel- wyn Johnson, in solo and ensemble terpretive dances, with Miss Mary Smitherman at the piano. Invitations have been’ extended to the League of American Pen Women. the Arts Club, the University Club and the National Press Club and art and music lovers in general. Mr. Ru- dolphe de Zapp, president of the society, will be in charge of the pro- gram. Admission by card. Lieut. and Mrs. T. B. Gettys of Norfolk. Va., are in Washington at the Lee House. en: Mrs. George A. Armes of Ventnor, such advance deposits should not b €o_included. In conclusion I wish to state a thought which occurs to me ‘in con- nection with the balance which the report of the auditors states exists in the Treasury of the United States to the credit of the District of Colum- bia. So far as I am able to ascer- tain in the brief time allowed for this purpose L do not see how any law has been violated in the creation of such a_surplus. However, I do feel that the spirit of the entire ar- rangement for appropriation and ex- penses of the District of Columbia has been violated. It seems that the | plan is to provide for the levying of | sufficient taxes which will produce a | fum of money which together with the other revenues of the District will equal the District's proportion of the expenses of its government. And that the purpose is that the tax | levy should be fixed at a sum suffi- | clent to produce that amount and | no more and that if any surplus does exist it should only be such surpl as results from an inability to calcu~ late with exactness the tax levy ne essary to produce ‘this result. It is hard to see how any such errors in caleulation should have resulted in the acoumulation’ of approximately $5,000,000 in the period of time since 1914. However, T do not say that such is impossible. It is my conclu- sion, therefore, that if any surplus does exist it may correctly be said that it legally exists but improperly exists. Respectfully. submitted, HERMAN J. GALLOWAY, Special Assistant to the Attorney ‘General. _| JLT O Fraternal -Order : of GLES All' Members of Aerie 125 —are urgently requested te be present at a special meeting to be held at our N. J., has as her guest at the Hotel Powhat Mrs. Dorothy Landers r Poole of Virginia The North Carolina Soclety of| Washington will hold its first meet- ing of the year at Rauscher’s, Jan- uary 26, when dancing will be en- Joyed from £ to 1 o’clock. A business meeting will be held from 30 to 9 oclock. The annual party of the Alumnae Assoclation of Holy Cross Academy was held on Saturday night. A de- lightful supper was served in the gayly decorated dining ball, where each” member sister was awarded a prize or souvenir. Before the supper a short meeting was held, Mrs. Frederick Seibold pre- siding. Mrs. Frederick J. Rice announced a dance and card party at Rauscher's on March 17. Marriage Licenses. Marriage licenses have been issued to the following: % Samuel T. Morton and Martha A. Brent. Dennis E. Southern and Helen D. Maloy. Births Reported. ‘The “following births bave been reported to the health depagtment in the last twenty- four hours: Francis J. and_Gertrude Murphy, boy. Ernest G. d Jenny Zwicher, girl. Francis and Amy Price, girl. Suste E. Newberry boy. n MoufTer, girl. “and Della Matheney, girl. James and Cat! Phillip and Len: wirl. Christopher J. and Catherine B. Murphy, 7. Emmett D. and Helen Borden, girl. (leude and Anna 3. Hodgkins. bos. Natale 2 1 John and William C. and Gladys Walla Touis A. and Gertrade Schup Francis 1. P illlam L. and Winifred Denty, girl. Augustus A. and Delia Hill. boy Frank and Mattie John L. and Lelia Creek. ziel. Crawley F. and Marguret Smith. girl. Hiram and Geraldine Haywood, girl. Deaths Reported. The following deaths have been reported to the health department in the lust twenty-four hours: Emily Dumbar, 60 years, the Poor. Aline Allambri, 58, Sib) Frnest R. Saxton, 30, W Charles L. Edmonds, ‘74, 2610 Evarts st. n.e. Joseph H. Cassell, 12, 5307 Connecticut ave. n.w. Herman Hollander, . Harrlet Colin, 31, G: Annie E. Matthews, Alfred Suthard, 16 Willlam _Stackliouse, Little Sisters of Hospital. er Roed Hospital, 79, 1474 Columbia rd. Sth st. p.w. 1 Virginia n.w. Addie Wilson, 74, 2 . 1717 Oates at. e George Al Winser, 50, 1146 8th st. o.w. arner, 32, 'Freedmen's Hoxpital Robert H. Hoberts, 67, 3224 Sherman ave. ! o.w. Frageis E. Loftus, 41, George K. Bo; VETERANS JOIN GARRISON. Special Muster of President’s Own at Soldiers’ Home. ! At a special muster of the members | of the President's Own Garrison Army and NaveUnion, U. 8. A, held yes- terday afternoon in the mess hall of | the big hospital at the United States Soldiers’ Home, a class of the veteran members of the home was mustered | into the garrison. Commander John F. Mcllree conducted the muster serv- 4 Kingman pl. n. 1528 Swann st. n. ices, assisted Ly his official staff. There was patriotic music during the | muster. There was a large attendance | of the personnel of the roster rolls| both from the downtown members ax | well as those members of the organ- izatlon making their-homes at the | institution. | E. C. R. Huinphries, Sergt, McKnight and Sergt. Thomas Harris addressed | the garrison. Another special muster will_be held at the home early month. Attention was called to t box party to be given February G. A. R. Hall by the ladies’ auxiliary, the fund to be raised to be applied | to the sick benefit fund of the auxiliary. BOARD. FOR HANDLING ALASKAN AFFAIRS URGED Industrial Writer Tells Army and Navy Club of Need for Change in Governing Method. Creation of a board to deal with Alaskan affairs in Alaska instead of the present method of handling these affairs through the medium, of nine governmental departments, wa urged by Sherman Rogers, Industrial editor of the Qutlook. in an address at the Army and Navy Club before the members of that organization Sat- urday night. Mr. Rogers, who hag spent con- siderable time in Alaska, spoke of the resources of the territory and pointed out that in the near future the south- eastern. spruce forests of Alaska will be supplying 30 to 50 per cent of the news print paper used in the United States. “Natural harbors are numer ous and there is abundant water Power fo deveiop the pulp industry of the territory to such an extent as to stabilize the American pulp prices indefinitely and at the same time pour millions “into the Uhited States Treasury without reducing the timber supply,” declared Mr. Rogers. He also pointed out that because of the heavy rains the forests regrew with remarkable rapidity ~and that the timbered areas were within fort cight hours Dby freight steamship from Seattle. William Beach and Col. James G. “Steese, president-of the Alaska road commission, presented moving pictures of that great northern do- reels shown by Mr main. The Beach depicted Mount McKinley for the first time in moving pictures Among - the guests present were H. Huston, assistant secretary of commerce; Alfred H. Brooks, § charge of the geological survey Alaska: Col. W. L. Richardson. cha! {man of the Alaska inter-departmental committee: John F . chairman of the territorial branch of the Alaska interdepartmental committe Jack Underwood of Seattle of Commerce. —_— Bits From English Play. From the Boston Transeript. “I might be induced to marry again if T could find a man to induce me.” “I think marrying again is such a nice compliment to one's first hushand.” “We women rather Ttke selfish men. They give us a chance of sacrificing ourselves.” “There dre times when all nice men regard all nice women as their mothers, After a good dinner is one of them." 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Just as the general kn reserves, the doctor know: disease depends upon loctor as the command- ows when to bring up his" s when to call in certain drugs to help nature win her fight. The general studies his map and the enemy. The doctor studies YOU and your symptoms. The doctor’s “general he writes. * orders” is the prescription ‘ Wardman Park Pharmacy F. W. Walker, Mgr. Conn. Avenue and Woodley Road N.W. Phone Columbia 2000 he X 60« 2 ‘Evening & S .un'day Star Month - Delivered by Regular Carrier CALL MAIN 5000- and the service will start AT ONCE