The New York Herald Newspaper, February 14, 1860, Page 4

4 - MUNICIPAL AFFAIRS. THE FINANCIAL CONDITION OF THE CITY. ANNUAL REPORT OF THE COMPTROLLER. Fiscal Operations for the Year 1859, and the State of the Finances at the Close of the Year, Ree ker, ke BOARD OF SUPERVISORS. A regular meeting of this Board was held yosterday— President Stewart in the chair, Mr. Bicyr offered & resolution that the sum of $300 be paid to Mr. John E Devlin, counsel for certain insurance companies, in accordance with a decree of the Sapreme Court. Referred to Committee on Annual Taxes. A report was received from the Committee on Printing, &e., in favor Of paying Mr. John A. Gray $180 for print- ing and stationery. It was adopted. ‘The report of Committee on Printing and Stationery Teported in favor of, and the contract for, printing the minutes and documents of the Boar for 1860 be given to ‘Mp. John H. Tobitt, the lowest bidder, who agrees to do a ‘specified amount of work for $1,420. The next lowest bDidder is Thos. H. MoS; » Whoee bid is $2,004. The award was confirmed. ‘Tho bill of leaac Messerole for board of witnesses, amounting to $475, was directed to be paid. The bill of the Pennsylvania Coal Company for coal furnished this county, amounting to $565 20, was ordored to be paid. Bill of Norman Mcleod, for supplies furnished the County Jail, amounting to $372 72, was directed to bo paid. ‘The Comptroller's annual report, for the expenditures of the ee ae 1859, was received, and 1,500 copies di. Fected to be printed in pamphiet form. Subjoined is the document: — City or New York, Departaent oF Frvance, } ComviRoLixk’s Urrick, Feb. 13, 1860, GENTLEMEN OF THE BOARD OF SUPERVISORS OF THR COUNTY OF New York:— In compiiance with the requirements of law the Comp- troller herewith respectfully submits to your honorabi body his anoua! report, exhibiting the fiscal operations of the county government during the yoar 1859, and the State of its Hnances at the close of the year:— e SarARATION OF THE Fiscal, A¥rains OF THN CouSTY oF Naw York FROM Thosk O¥ THk CORPORATION OF THE CITY OF New York. Formorly the Board of Supervisors of the county of New York was composed of the Mayor, Recorder and the members of the Board of Aldermen of the city of New York for the time being, but the act passed April 15,1857, entitled ‘An act relating to the Board of Supervisors of the county of New York,” provided fora change in the constitution of said Board, and an eatire separation of the fiscal affairs of the county from those of the city. Prior to the year 1859 all the accounts and financial af tairs of the county government were kept in the same books as were used for the accounts 0: the Corporation of the city, as one and the same intorcet, “The Board of Supervisors of the county and the Common Council of the city were in the habit of making appro- Priations for similar purposes, and directing the payment of moneys from the same funds in the common treasury. The act above referred to provided, in eilvct, that ail ap- propriations for county purposes should thereafter be made by the Board of Supervisors, and that no money should be drawn from the County Treasury except the same bad previously been so appropriated to the purpose for which it was drawn. Also, that all warrants drawn by the Comptroiler upon the County Treasury should be countersigned by the Mayor and the Clerk of said Board. It does not appear, however, that any effort was made to carry the law into eilvct until 1859, when the undersigned, upon assuming the duties of the’ office of Comptroller, immediately took measures for that purpose, by procuring suitable books and causing the proper accounts & bo opencd therein, both for this office or the Bureau of County Affairs, apd for the offices of the County Treasurer and the Receiver of Taxes. In undertaking to ascertain and weparate the expenses of the county from thoee of the c'ty, much embarrassment has been experienced by this department. Under laws passed while the members of the Board of Aldermen were, by virtue of their office, ax suoh, also members of the of Supervisors, which laws are still in force, the Super. visors are authorized to fix the ealaries of many city offi- cials and to perform other acts in relation to alfairs of the Corporation, abd, on the other band, the Common Council are required to furnish offices and supplies for the accom- modation and use of several of the county courts and county officials. To order to define clearly what ‘are “city expenses,’’ for which, according to the charter, “annual and occa- sional appropriations shail bo made by proper ordinances of the Common Council,’ and warrants are required to be the Chamberlain, countorsigned by the Mayor of the Commen Council, and what are “county 7) OF purposes for which appropriations are re ‘be made by the Board of Supervisors, and war. rants drawn upon tho County Treasurer, countersigned by the Mayor, and Ciork of said Board, it appears to be very desirable that somo iegistative action should be bad. drawn uj and Cler! expenses, The reports of the chief clerk of the Burean of County Affairs, the Receiver of Taxes, and the County Treasurer, bereto appended, exhibit very fully the methods of con- ductirg the public business, and of keeping and rendering accounts; also, of filing aud preserving the vouchers for al! expenditures made—and these reports are severally commended to the attention of your honorabie body. APPROPRIATIONS. ‘The only appropriation for county objects and purposes made prior to 1869, which remained unexpended at the beginning of that year, was the one for reconstruction of iM AMOUDE es sees vee $25,000 00 priations made by the 3,360, there was deducted from the amount of uncollected taxes due oa Ist January, 1869, on city account, the sum ‘of. «+++ $25,000 00 ,of and for ty purposes Amount of revenues precviv- ed for fees of the Clerks of various courts and County Gillcers and cre dited to “General Fund” account. . 3,314,891 93 $3,585,732 26 $3,385,732 26 3,30, 42 Amount of appropriations as above. Amount expended during the year. Balance remaining unexpended December ‘B1, 1869... $82,853 $4 OPERATIONS AND STATR OP THE TREASURY Recuirms —The total amount of receipts iato the county treasury during the year was From taxes,. Lees amount transferred to the city treasury 5,468,195 84 391 93 . $50,408 53 From interest on taxes ...... Less amount trareferred, viz: To the city treasu- On account of Gencral Fund: From fees County Clerk's office. $14,594 89 “© © Court of Common Ves 4,953 58 «46 Saperior Court 2148 6 Surrogate .... 1, 15,008 1 “ interest on taxce—amouut 2,100 00 transferred as above........... From appropriation for county contingencis—ain't tr. to bal’ce 5,059 59 ——— 45,840 28 sane eeeeee 85,386,007 29 Totals. e.se-see The amount of warrants drawn upon the County Tres- surer during the year, as stated above, was.$3,302,873 42 BALANCE IN THE TREASURY The amount of rece ae above stated, te daring the year, as cereen $3,385,967 2 wi And the amount of warrants were drawn was. $3, Deduct smount of warrants not presented for pay ment. i Balance Dec. 31, 1°59 Glee PURRAT OF COLT ‘The amount of taxes remainin, 1858, waa, Of this the: of Arrears, arrears of tax amounting to. Amount in the Bureau of Collection of Taxes dae eeeseeeses $2,719,966 87 Tax Levy for 1859, accorcing to the apparent footings of the tax bocks, extended and added under direction of the members of the Board of Supervisors, and placed in the bands of the Receiver of Taxes, WaS...........+.. 9,963,002 24 Amount of interest on taxes collected daria uncollectected Dec. 31, $3,874,137 22 « 1,054,170 35 WOU sos ss6s woe seceee oe ee 6 $12,633,375 64 The amount of remissions aad abatements during the ae weve mit. + $108,058 96 t refunded for payments i OfrOrs tern ove 2,952 77 AmOant of discount on taxes.) 37/620 51 Amey ot taxosoa real estate eat transmitted foF cotiection by tbe Clerk of ee eR 668,960 78 Amount paid over to the County Treasurer the year..., 8,858,404 35 ——— ——-$9, 076, A mount remaining uncollected Dec. 31, 1859, ee a8 per account of the Receiver of Taxes... . $2,957,288 32 | PaO WEB... esses eee Taxes of year 1852 on personal catate “ soi “ “ “ 1850 “ “ 1848 “« “ * 1846 4“ 1845 « « id Ise ~ 1843 ‘Total, 13,623 77 Tt was estimated at the beginoing of the year, 1459, that of the large amount of pereonal taxes ten fue, not more than §500,000 would ever be reauged, and the ro- sults of the year show that saia estimate was uot far frum | Correct; the amount of suoh taxes at the obove mentiond wes eee ee ee + BLjT4H 649-28 Deo. 31, i8sv, ‘And there was remaining on | ver, by reference to the remissions of taxes on page ——, amounting to $1(4,068 96, that the principal portion of that UD Wes BPOM personal taxcs, #0 tbat altnough the amount Of suc: taxes settled during the year was $241,662 30, a movch less gum was act realized therefrom. The good effect resulting from the wereased care and atten- doa which has heen given to the collection of these taxes during the last qc is shown by the above statement. The al taxes of tho year 1858 have been reduced to $164,408 37, while the ‘amount. for 1857 ia $302,878 91; 1866, $323,070 30; and 1666, $186,001 33. It ved that ab! uced by proper effort on tho part of the Receiver ot tare. ‘The means afforded by law for the collection of euch taxes where there is personal property to be found macte annt for such as well as for those occ: ing from abatements, remissions and corrections in the amount! of taxes. In consequence of the lateness of the period in the year, when, under the present laws, the tax{books are placed in the hance of the iver of Taxes for collection, and tae | | | | | | te fiscal alt’ shortneas of the time allowed in which taxes may be paid without the addition of a penalty for delay, the rik of be performed witaim a very payers naturally dufer pay- there is n0 nap iucur- red for delay, especially im time of etringeucy m the morey market; and cousequentiy towards the ciose of the year the Receiver’s office is constantly by great num- bers of tax paying citizens, who aro then impatient of de- lay, Dut who cannot then all be served as expoditiously as they desire. The clerks being much pressed and crowded, it is not surprising that maay mistakes are made in the settlement of taxes, and much vexation 1s caused to the citizens and consequent labor to this department. Many hundred appiicauons have been presented to this department during the pactyear for the correction of er- rors made in former years, and om examination it bas been found that they bave been occasioned prin cipally by “errors in posting,” “omission to post monte me and by payments oa wrong proper- Be ‘The tira two of these causes are chargeable enurely to want of proper care in the officers aud clerks of that bureau. In the cases where payments are made on the wrong property the taxpayers are generally in fault. All these evils couid be, to a great extent, prevented by greater care op the part of the Receiver aud hig clerks, and commencing the collection of the taxes at an earlier period in the year, and graduating the penalty for non- ay ment over a longer space of me, as has heretofore bear repeatedly recommended by me. By law, the ollice of the Receiver of Taxes is required to be kept open betweem the hours of eight and two. Formerly thug has been interpreted aa authorizing the clerks to leave the office at the last mentioned hour. It is manifest, however. that wus provision was designed for the benefit avd convenience of the citizen, that he might know when he could be certain of an opportunity to pay his taxes; the remainder of the day after t#o o'clock being left to the Receiver and bis clerks, in which to make up thelr account of money recoived and deposit the same in the Treasury, aad also to post their books and make their returns t0 the Comptroiier. The Receiver of Taxes has, during the past year, required the attendance of bis clerks at the office unt! the work, including the posting of the receipts of the day, has been completed; and, since the pressure of business at the close of tue year has abated, a careful examination of the posting has been commenced, and will be continuca until all bave been examined aud proved. It is, therefore? copfidently believed that the number of errors during the past year, 48 compared with uboee of former years, will show a great diminution. In this connection it is proper to refer to the vexatious errors caused by the practice of having the taxes extended in the tax books each year, by persous not under the con- trol of this department or amenable thereto. The law gives the Comptrolier the supervision and control of all of both the city and the county, and of the accounts relating thereto; anc itis his appropriate to supervise the important work of preparing the junts of taxes for collection, and to see that they are correct before the beoks are delivered to the Receiver. The right, however, has been exercised by the Supervigors, and it Las been their practice for the last few years, after having determined the rate of taxation, to distribute the assessment rolls or tax books for the purpose of baving the extensions made smong persons unknown to, and beyond the control of, this department. These books aro from time to time, as Ube exienaions are written in, handed over tothe Receiver ‘Without any official notice to the Comptrobier of the amount of the taxes to be charged to and collected by the Receiver, and without any knowledge on the part of the Comptrolier as to the accuracy of the accounts so mio up. Numerous errore have already been dis. covered in taxcs thus extended for the year 1859, And it is earnestly recommended that this practice be discontinued and that the work of prepariug the tax books for the Receiver be committed to this de- partment, where it undoubtedly belongs, and where it can be eflectively supervised and properly performed. The authority for remitting taxes by the Su ‘and the Common Councl! bas been a topic of discussion during the past year, and a variety of opinions are enter- tained upon that subject. At one time the counsel to the Corporation gave au opinion that the Common Council had bo right to ierfere with or make remissions of taxes. Subsequently this opinion was seamwhbat modified. Too | Board of Supervisors, by resolumem passed March 7, 1859, after the eame had been vetoed by te Mayor, ordered, “that the Comptroller be and is hereby requested to give such | instructions to the Receiver of Taxes as will effectually | check the mutilation, under the acticn of the Common | | | | 45,840 23-_—_____.. | Council, of the tax lists, alter haying been approved by the Supervisors of the Gounty.”” ‘The Board of Supervisors and the Common Council con tinue to entertain applications from tax payers for retivf, anc to direct that remissions shall be made. It seems that the Supervisors have the power to make reduc tions and remissions at any time within gix months after confirmauon of the aseecements aud delivery of books to the Keceiver of Taxes; but their rigbt to do this after that time appeara to be doubtful, and as tethe power of the Common Counetl in this respect, it seems to be founded only on locg continued usage.’ It is recom. mended as the better course that all applications for re- et from errors in taxcs, except those waich come clearly | within the legal jurisdiction of tue Supervisors, be re { | | ! ferred to the Comptoiler, who wight, nevertheless, in ‘cance of doubt or importance, avail timsel! of the advice of the legisiative department. It is believed that this is the proper department for the correction of errors of this character, and acjustment of accounts between the go- Yernment aud individuals, aod that there should be ony ons, aud Hot two or three departments, open for such corrections. ACCOUNTS RETWEEN THE CITY AND COUNTY GOVERNMENTS. For economical reasous, doubtiess, the act for tho Separation of the fiseui affairs of the county from those of the city, provioed that the same duties which had pre viously been performed by the Comptroller and othor fiscal officers should still be performed by them, ia re- spect to the business of both city and county. ‘Appro priations are mace for city purposes by the Common Council, and for county purposes and the State taxes b; the Board of Supervisors. The assessments made as th basis of taxation, to pay ail these appropriations, are mace at oue and the same time, aud coullr by tho Supervisors, ano the assessment rolis or tax book, coa taining the tax accounts for both city and couaty’ pur- pozes, aro put into the hands of the Receiver of Taxes for collection, without any separation or distinction of tho taxes of the city from those of the county; ani as the fame are colleoted by him, they are depusited in the ccenty tressury in oce common fund. All moneys collected by the Clork of Arroars, for taxos and aseee: mente, are deposited by bim with the Chamber- lain of the city. Of course this method of doing business makes {t necessary for the Comptroller to keep accounts between the city and county, and to direct the transfer of moneys deposited from one trea- gury {0 the ther, as may from time to to time be necessary. The gross atnount of taxes for the | year 1850 was charged im tue county ledger to the Re- ceiver of Texes, that portion levied for county purposes Deing credited to the account of “Appropriations for tho year 1869, made by the Board of Supervisors,” and the portion levied for city purposes to ihe account of “the | Mayor, Aldermen aud Componaity of the city of New | York” ‘The following is & statement of the amount of taxes an- collected December 31, 1868, the amouut cf the general | tax levy for 185%, and the portions of saia taxce belonging ! to the city and county reepectively:— Amount be Amount be Teor longing @ longing to amount. the city. the county. Taxce uncollected Dee. 81,1868 . $5,874,137 22 3,849,187 22 25,000 00 Geveral tax levy for 1869, + 9,800,026.09 6,546,034.11 3,314,891 98 $18,726,083 81 10,395,171 33 3,339,891 08 made during the year 1569 by tne Re- ceiver of Taxes, and interest thereon, and the reepectire Proportions of seh collections belongisg to the city and county, were as follows:— Amount be- Amount be- longing to longing to amount — the city. Ne counyt. Taxes of year 1858 And previous v's. S441,53049 416,53049 25.000 00 Taxes of year 1559. 8.366 548 33 $554,012 OL 2,812,535 42 Laterest on taxes. 60,406 53 71 50 2,335 03 Total...........$8 868 404 8 6,018,625 90 2,550,570 15 The proportion of the collections made by the Recelver = Knstad delonging to the city, as above stated, is aa 88 On account of taxes... + $48,071 50 On account of interest on taxes. - 5,970,652 40 TOL oes cece sees tes ees eee eee se. 96,015,623 90 ‘The amounnt transferred from the Gounty ’ fo the City Treasury on account of the above collections, was On account of taxes... Teal a5 468,195 84 | On account of Latereston taxes 48,071 50 $5,516,267 34 Balance due to the City, Dec. 31, 1859, + $502,356 56 VALUATION OF PROPERTY AS ASSESSED POR TAXES. returre of the Commissioners of Taxes and Asscas. ‘ments for the year 1860, show # conticual increase ia tho valuation of property within the county subject to aad aa- seered for taxes. The following table, compiled from the of uch valuation for the nat tweatpiame years such valuauon ORO YORrs — ‘Real Ridate. Persomtt Botte ola eal oY, 246,291 162,847,004 ed 2 879,110,538 172,971,192 652/071, 722 haegecnny adage first annual report of the State Anscasors: just publi the aggregate valuations of real and per- sonal ty of the whole State, as assessed for taxes tee years, 18 as follows:— ve ably to the lahebhews of the chp ‘an¢ county of New York, and reduce the proportion of for par- faced hee Vier bave train pred for many teeth ed a x Comptroller y to state Bowed Btate Arseassors created wu the act of 1859, (Chap. 812,) Oxed the copings valatienres Ot the county, as the basis for taxes, at 908,476, wi Fs than ae valuation by Atacators, by $19,106,266. FEES AND OOMPENSATION OF COUNTY OFFICERS. In the opinion of the Comptroller, all officers whose sa- Jariee aro paid from the County Treasury, should, s0 far » a fixed compensation for their ser vicce, and all {eee which they are by law authorized to charge for official serviocs rendered by thom aud their aesivtants, should be paid into the County Treasury. It peasy Pere apy roan on aan alow a generally self sustain’ foes chal rendered re Tn should be fixed peceesary expenses ticable. This by laws now in force, and te Com good reason why it should not be applied to all the va- ‘ious oflices of the county in which fees are authorized to be cha: ged for services rendered. In respect to the civil courts there is manifest injustice in taxing the peace loving citizen to support tribunals for the benefit of the litigous and quarrelsome. Were a tax \mposed upon every suit brought in our county courts to be prepaid by the plaintiff, it would go towards the sup- port of the courts, and would at least place a portion of the burden where it properly be! ‘Lhe amount of revenue received during the year 1859 from the County Clerk, Surrogate, Clerk of the Court of Common Pleas, and the Clerk of the Superior Court, will appear from the statement on page —. In conclusion, the Comptroller offers bis tulations to the Board of Supervisors for their su 1 manage: meat of the affairs of the county during the past year. Their efforta towards the economical administration of the county government will meet the approval of all good citizens. Many reforms can doubtloas yet be made in the mavagement of public alfairs, and in making them the Board may at all times rely upon the ready co operation of the Comptroller. Ail of which fs respectfully submitted. ROBT. T. HAWS, Comptroller. ry or New York, Derartwent or Fivancn, Burgau or County Arvairs, Cry Currk’s Orrice, Jan. 30, 1860. Ronert ¥, Haws, Esg., Comptrolier: Dear Sir :—lo compliance with your request, made sone time since, “that I would prepare aud submit to you, as goon as cobvenient, after the first of January, a report 9x- bibiting a general view of the operations of ’ this bursau, Qnd ite condition at the close of the year 1859, with sack remarks reepecting our system of accounts aod metrioda of conducting the public business, or suggestions in roin. tion to improvements or changes therein, as I may deem advisabie,”’ I have the honor to submit the following REPORT: POOKS KEPT IN THE BURRAU OF COUNTY AFPAIRS. ‘The tcllowing is a list of the books kept in this bur2au: 1. Resolution Book, 2. Audit Book, 8. Warrant Register. 4. Journal. 6. Ledger. 1 Reginiee of Mouth Ledger Balances. . Tax books. " . The Resoluticn Book.—All resolutions passed by the Board of Supervisors, auditing and allowing claims against the count hich wr to are pe Bag pe ee aflords ready reference to any particular resolution. tor, and contains an account of claim aliowed by the Board of Supervisors, passed by the Auditor, and ap- Pron a ote distinguished by Andit Every bill or pay: an “« number,” and the numbers of the warrants issued in payment are also noted on the FS Warrant Regi: tered by the County Bookkecper on this book before they aro delivered to partics in whose favor they are drawn, and on their being paid and returned by tho County Trea- Surer, an entry is made opposite to each, to show fact and time of payment. 4. The Journal.—This book contains entries of all ay yas made by the Board of Supervisors, and of the receipt and cisbursement of ail moneys on county account. ©. Tae County Ledger contains all the county acconnts, of which originul extrice are made in the Journal, asabove stated. 6, The Record of Vouchers —All disbursements are made upon vouchers prepered and verified in the form pre- beribed by the Comptroiler, and these vouchers are filed separately, according to the tutles of appropriations or ac- counts to which they are severally chargeable, and re- corded i the ‘Record of Voucher In this book,tbe titles of the several appropriations are written on cifferent pages, and the payments made are charged to the account of said appropristions, aud entered consecutively, eact entry showiog the “record numoer’”” of the voucner, the month in which it was paid, the namo of the person in whose favor the account was rendered end tho warrant drawn, a brief specification of the iteme cbargec tu the account, and the pumber and amount of the warrant issued in pay ment theretor. 7. Keyister of Monihly Ledger Balomces.—At the close of each mouth, or as soon thereafter as practicable, a balance sheet of the ledger is made out, and transmitted to the Comptiolier, a copy of which is guade in this regis- ter, for convenient reference. 8. The Jaz Books.—The taxes on real estate in each of the twenty-two wards are lusde up annuaily in a separate book, with the exception of the Nineteenth and Twenty- secord Wards, Which require two volumes each; and tne Perscual taxes against resitenta and non residents are Made up in a B2parate book, making the total nomber of twenty five voiumes, placed in the hands of the Receiver of Taxes, for collection. Duplicate copies of all theae books are prepared for this bure order that the daily collections made by the Rec r oi Taxes may be checked aud posted therein. 9. Kook of Daily Reports of the Receirer of Taxes.—The Receiver of Taxes makes @ caily report to tlie C voller of bis collection of taxes, giviog the name of each pergon from whom he has received money in payment f end the amount received from each; also, amount. * This report is accompanied by tho reecipt of the County Treasurer for the amount paid to him, and both are passed to this bureau for examination and entry. Toe were of taxes specified in his report are compared with tbe entries in, and duly posted in these tax books. The calculations of discount and interest on the collections of taxes are also examined. TRAN#ACTIONS FOR THE YEAR 1859, METHOD OF CONDUCTING THE BUSINESS AND OF KEEPING " ACOOUNTR. In opening the accounts of this bureau, at the beginnin; of the year, the Grat thing done was to procure fiom the Receiver of Taxes @ statement in detail of aii the taxes then remainizg uncollected in bis bureau, which was pre- pered in cue time, and the books containing the accounts, copied from the books im the Receiver’s oilice, were placed ip thie bureau. The amount of such taxes unool lected, Jan, 1, 1859, were $2,722,705 30 (see Board of Snpervieors, Decumcut No. 2, of 1859, page 5), and the fame was debited to James Kelly, Receiver of faxes, and credited a8 folows:— Appropriation for reconstruction of the ly reports of collectiops made by the Recetyer of Taxes, with the duplicate receipts taken by him for his deposits with the County Treasurer, as before stated, are referred to this bureau, and the same carefully examined the interest calculations, extensions and footings, and the SniouDts compared with the receipts of the County Treasurer. The items of taxes and interest are also post- ed into the tax books before mentioned The Receiver of Taxes is thereupon debited, aud “intercat on taxes” erecited for the collections made by him on that account. ‘The County Treaseurer is aleo debited, aud the Receiver of Taxes crediied with the daily deposits with the former by the latter. Iu the morth of June, an acconnt of the taxes on real estate for 1868, unpaid on the drst of June, was prepared and trapemitted by the Receiver of Taxce to the Comp- troler for collection, by the Clerk of Arrears. The amotnt was thereupon credited to the Receiver and de- bited to the Mayor, Aliermen and Commovalty of the city cf New York. The Receiver continued to rake oot jeetions cn Secount of personal taxes, aud to re; fame to the Compteoller ia the nscal manner, fot te On the pasenge of the ordinanoe, by the Board of Super- visore, making the apuval sppropriations for county pur- use, for the year 1859, the same was entered in the ke of this bureau by debiting ‘Appropriations for the year 1859,"’ ana crediting to aporopriate titles of accounts ihe amounts appropriated for various purposes The oraipance or résolutions uncer which the taxes for 1859 were levied, defined the various purposes and smounts for which said taxee were imposed: and when the taxes were extended, and the books placed ta the hands of the Recetver for collection, the latter was debited with the amount, and the account before men tioned, of “Appropriations for the year 1850,” was credited sith co much of the amount as wag bjged on taxation, and the « Siayor, Aldermen and Commouatty of the city of New York” were in like manner credited with the amount included in the general tax levy for city par- poece. So much ef the appropriations made by the Board of Supervisors ag was payable from the fers collected by the clerks of courts and other county officers, and payable into the County Treasury, was debditet to an ac” count entitied “ General Fuad,” and “Appropriations for the year 1859" was credited with the same amount. drawn upon the County Treasury have vouchers. \ Register.— All warrants executed are regis- been charged, ag issued, to the proper accounts or appro- Iistire, dnd “<Warrasis, Drawn” oredite therewith, Upon receipt of the County Treasurer's weekly account ovrrent with the cap baie Lib yy Lig hed alter comparing and duly examining eame, of eWarrents awn" debited, and the County Trea- eurer credited with the amount of warrants paid and re- turned by bim, A statement showing the expenditures during the pre- ceding mouth, and the condition of each epee is made out by the bookkeeper on the firat of each mouth, and sent to the Com by whom copies of the sam) are trecemitted to the Board of and to hia Honor the Mayor. A report is algo prepared at the eloge of each quarter of the fiscal year, showing tho name of ali persons in whose fayor, and the amount of each warrant issue! during the quarter, and on what account the same was report, paid, which is transmitted by the tothe Board pervisors. 1r'Staumentol tbe eppropriations made by: tae Board 1. me 8 of Supervieors Genin tee Year 1859, amounts expead=d thereon, end the balances remaining uvexpended at the clone of the year. 2 Statement shor the number and amount of war. 13 81, 1869; the number aad amount of warrants during same period, and the number apd a not ‘to the County Treasurer, aod remaining 31, 1859. sotlogh Ae Coad, tie Mevited readbeed dunes the year 1859, 4. Binrement, shor the total amount of collections jo the bureau “of tho Aeowiverfor Taxea during the year 1859. & Siseienent of accel bebereen (en eee, Aeron end Commonalty cf the of New York and the Board of Supervisors, for and during the , and the balance of said account at the close 6. Statement, showing the revenues of the “General Fond,’ for the year 1869, and the sources from whence received; also the di of the 1. Balance sheet of the County Ledger, December 31, we iat of officers and clerks iu this bureau. system of ke Tn regard to the ‘accounts, fling vouchers, and the general conductisg tbe county business, prescribed by the Comptroller, and now in use in this bureau, I would remark, that great care been exercised in perfecting the 2. The ment, or a read toget ceipt in full, an nt. These vouchers are regularly recorded apd filed away,and may readily be referred to whenever required. In order to secure scouracy in the transaction of busi- nees, the various checks that have been adopted render it aimost impossible that errora should escape detection; and with our experience thus far the system proves to be higbly eatisfactory, and but lite, if any improvement therein could be made. I do not, therefore, consider any change ip the general pect woe Saeectan the business and kee the accounts advi 5 Reapeethally submitted, A. 8. CADY, Chief Clerk. Buregav or Coriscrion or Taxes, Jan. 16, 1860. Her. Rowzet T. Haws, Comptrolier;— ‘Sir—In accordance with the request made by in the month of December, that 1 ‘would prepare and transmit to you, as early as convenient, afier Ist January, areport, which will exbibit a general view of the operations of this bureau, and its condition at the close of the year 1859, witb such remarks respecting the system of accounts and metbod of conducting the braneh of the public business |‘ ubcer my charge now in use, or suggestions in relation to improvements or changes therein, as I may deem advi- sable,” I reapectfuliy submit the following REPORT. My appolotment to the offive of Receiver of Taxes bears Freepers 3, 1859, apd I entered upon the duties of the office on the morning of the following day. Io pursuance of your instructions, I proceeded at once to muke out ap invoutory or detailed list of all the items of faxes and water rents then appearing to be due, aocord- this bureau; aod,as s00n as completed, a statement of the same was transmitted to the Comp troller (see Comptroller's communication to the Board of Super vieors, Doo. No. 2, 1859, page 8.) @ amount of unpaid taxes and Croton arrears was found Hope me ieee rg range ‘Taxes om personal estat Oars 1858 InOdualVO.es os es- * $1,744,640 26 Taxes on real cetate for 1658. 978,066 O4 78 Total........ seee ‘The amount due for ‘count of said years reapectivel; ‘The amount of ‘credited to ‘The Mayor, Aldermen Commonalty of the City of New York,” and ‘‘Arrears of Croton Water Rent’’ debited for the same. which respectively, on whose account the eame éxpirstion of the office hours. and on the aa Disb to the troller of the said city a detailed stacems such sume. and of the ward for which received, Hl Os names of the parties, respectively, on whee account the aame be ag |, which shall be filed by the ssid Comptroller in ce ‘Ihe foregoing extract explains the method of conducting the routine business of receiving taxes, and paying over tbe money. The accounts of each year’s taxes are contained in twenty -ix separate books, usually denominated ‘ Asses- ment Rolls” or « Tax Books.’ There is one book for taxes on real eetate in each of the twenty-two wards of the city, and for te Ninoteenth and Twenty-second wards there are two such books. There is also one book for the taxes on personal eatate of residents, and another for the taxes on the personal estate of non-residents of the d these twenty-six tax books are placed in the of twelve clerks. The following list shows the names of the clerks in cbarge of the books for the taxes of 1859, im the several ‘WATCB respectively :— Yet, 2d and 22d, H B. Cook, assisted by H. A. Rowland. ‘8d, 6th and &b, J. H Howard. 4ib, 6th and 16th, H. L. Lounsbury. Tih, Sth, 1th and llth, F. H. Piookney and L. B. Pollock. Blew aud 19th, J. S. Vredenburgh, assisted by J. H. H. ard. 13th, 14th and 17th, D. Britton. 16th and 8th, I. O. Huvt and J. T. Smith. 2¢th and 2! W. G. McLavgbiin. ‘Tax payers, applying for their bills, are directed to the clerks baving ‘Of the tax books for the proper wards, by whom are served, in the order they ap. they ply. After procuring their bills, they present them to the Recetver, who causes the interest or discount, as the cave may be, to be calculated and stated thereon by the fist clerk; the money (either in_ bills or certified checks) ig them paid to the ver, and the bili is thereupon receipted by the Recolver personally, and the bame and amount entered in a book kept for the It is then passed to the clerk of the Deputy Recatver, who eBters the came at length in a book kept by bim, as pre scribed by the thirty-eevepth section of the act above quoted, and then delivers it to the pereon paying the money. ey, All Dills for taxes are made ont in favor of “The Super- yieors of the County of New York.”” ‘Atthe close of each day, @ detailed report, showing the items of all taxes, interest and Croton arrears, and tho tota! amount collected during the day, is made out and tapemitied to the Compwolier, with a receipt of the County Treasurer, for the moneys received for taxes, and areceipt of the City Chamberlain, for the moneys re- ceived for Croton arrears, the lauer belug deposited to ‘the credit of the Commissioners of the Sinking Funds. Besides the daily report of col'ections, there is rendered || to the Comptroiler, on the first of each month, a’monthly account current, and balance sheet, according to the rujee* and form adopted for that purpose, of the accounts wih the Board of Sopervisors; and @ similar ascouat current, and balance sheet of the accounts with the Cor- poration. *The following sre the rules printed on the blank forms used for these scoonnts:— lier, un der onth. ° purpose, which rhall exhibit to the credit pervieors of tbe county of New York:— ‘Lhe balsuce remaining due and unpaid at the close of the inet day Lo ms mouth on scovunt of taxes on real aid perrow: 2 ibe amount of interest on taxes coll during the ‘mor th and since bie last ‘aceount current ‘& Tbe amount of taxes received tor ‘since his last Previous secount, distinguishing 6908 4. Any obtr socoant due, or mous ye collected by him, or wader bis di: ection, on account of the ovuuty of New York, or ‘abe Super viscr: 8 thereof. The cebit side of sa'd acoount curvent sba'l ext ibit:— 1, The date and snout of each payment to or deposit wit ihe County Tyeasurec, : ae ‘amount of any other payments mude un- derthe aireetion uf tbe Comptroler. ny &. The pmount of remiesion or allowances for errors, or othe rw ire. of ARE eee eatate, od Sereon, wogether with the authority wader which such rem! tion o¢ BLoWance shall have been madi ‘4 The, amount of ¢lecounte yments on ac: count of taxes in advance of te time allowed by law. & The amount of any cther items argead'e, not Le See, some ore of the h-sds above ment ve ba ance or amount rematnirg uccollec:ed at ths cloae of ‘be last day of the month for taxes on real or: val 3 ‘parson oon enenee eee ay pennants eee ub, -count cur; ent. 2 form rd Coe, ebich shall exhibit to the credit pt tne Mayor, Alderiuen ymoMAlty of the city ot New Yort:— OFA ibe balance reeainieg Coe and urpsid at the closet the reat ny of tbe preceding month for regular rexte of Uroton T Tbe amoutt of Croton water reat received for collection, moce bis last previnus socount NEW YORK HERALD, TUESDAY, FHBRUARY 14, 1860.-TRIPLE SHEET. 3 Avy otber due, cr moneys collected by hiat or pte Ba diecton, on nccount ofthe Uorporslio che ey of 1. tbe oS aeeeroracer ara wae of ul vemn| las, tobe he Coeamindocors a be Saag Fund, for ‘Ment of inuarest om the cy debt 3. ‘The date ard amoont of | ap are was ny other payments mado under ise, amount of the the year ts crowdod into a H E § iE Hi z E g E A EH E i i i 5 4 238 Tf eve B iH i F y ry 2 4 t E i i i i 2 [ H be all Ete #2 ie 522 1 annex the following statements, viz:— 1. Statement of ‘account with the Board of Super- visors for the year, showing the amount of tares received for collection, including those unpaid at the beginning of and amount of interest collected; also, the paid over to the County ‘Treasurer, amounts refunded for payments ia error, amount of re- missions by the Super and the Common Council, discounts on texes, and balance remaining uncollect- ed at the close of the year.’ 2. Statement of daily collections of taxes, and interest thereon; discounts allowe1; amounts refunded upon orders ‘rom the Comptroller for payments in error; de- posits with the Coanty Treasurer; taxes remitted, can- celed, &c , for and during the year. ‘& Statement of monthly collections during the year, on account of taxes of and for the various years reapectively. 4. Detailed statement of abatements and remissions of taxes during the year, showing the authority for each. 5. Statement of incorporated companies in the city of |New York deriving an income from their capital, showing the asseseed valuation of their re the amount of tax levied on cach company in 1859. 6. Balance ebeet of the ledger of the Receiver of Taxes, December 31, 1659. 1. List of the offloers and clorks of this bureau. Respectfully submitted. JAMES KELLY, Receiver of Taxes. Darartunst or Fixancs, Jan. 7, 1860. THB BOARD OF SUPERVISORS IN ACCOUNT WITH JAMES KELLY, RECRIVER OF TAXES, FOR AND DURING THE YEAR ENDING DECEMBER 31, 1850. 1850, Dr. Jan. 31. To cash paid County Treasurer this . Month .... 046 s+ “To amount this month........ “To amount taxes Feb. 28 To cash paid County Treasarer.... 920281 bi) ‘To amount taxes remitted this month............ 6,610 99 Ly To amount taxes refunded 338 29 eae ——-_—s= 5; Mar. 81. To cash paid County Treasurer..,. 71,026 90 «" "To amount taxes remitted 4 ad ‘To emount taxes refunded 862 37 a —— _os3.28 April 30. To cash paid County Treasurer.... 100,135 94 « ‘To amount taxes remitted Pa month +. (8112 —— 363 39 May 31. To cash paid County Treasurer ‘72,281 39 “ ‘To amount taxes refunded this 124 OT June 80. To cash paid County Treasurer 5,468 14 duly, 30. To cash paid County Treasarer.. 4,878 04 +, 22010 “ 121 43, —— B4l 53 5 ‘To amount erroneously included in Dorinming of oe 2, 10 OAT. sev eseeee 169 04 S ‘To amount taxes on real catate for e 1868, returned to the Clerk of Si, Tovcash paid County Troaburar.2~ °1' W Avg. 31. ty 1,808 03 as H ameent taxes remitted this ened 49,191 00 Se . cash paid County Treasurer ts WOR Maier obs siicchos cece 1,118,717 50 ty ‘To aiscount on taxes of 1859....... 14,744.00 Oct. 31. To cash paid County Treasurer this 4 To amount taxes remitted this month............ 8,661 86 To amount taxes 400 40 4 ——— 4,060 76 “© To discount on taxes of 1859.. 22,876 61 Nov. 80, To cash paia County Treasurer this mont To amount taxes romitted this month..,.........25,175 88 . f To amount taxes refunded 158 62 —— 5,834 60 Deo. 30. To cash paid County Treasurer.... 624,361 98 (J To amount taxes remitted “ this month............ 7382 26 & To amouat taxes refunded 16 66 Sout “To balance... . s+» 2,987,288 32 Total. sesseseesedsceesceceeescee seer ese +812,666,167 29 1889. Or. Jan. 4. By amount of taxes uncollected at DIB DALO.. eee eee ee sees snes’ 705 “ By int. on taxes collected this m’th 3,472 26 Feb. 28. 7 is ms * 127 OO Mar. 300 “« a 4/259 39 april. agli o 23,981 06 May 31.“ Senora Re “ 4,900 53 Jane 30. “ “ “ 406 90 July 30. “ “« “ “« 43781 “ By amount of taxes omitted in re- turn January 4........ 10,906 31 Aug. 31. By int. on taxes collected this m’ 109 90 Bept. 20. re 445 69 * By amount of taxes of year 1859.. 9,863,002 24 Dec, 31. By int. om taxes collected this m’th = 8,002 9 Total....... deveeeeee ceceenae e+ 012,646,757 29 Deo. $1. By balance brought down....... $2,967,283 32 JAMES KELLY, Receiver of Taxes. County TreasuRER’s Orricg, Jan. 6, 1860. Hon. Rossrt T. Haws, Compuolier of the city and county of New York:— Six—In compliauce with your request “that I would prepare aud transmit to you, as carly as coavenient, after the let of January, a report which will exnibic a geaeral view of the operations of this office, and its condion at we close of tne year 1869, with such remarks respectiag the system of accounts and method of coaducting the fipaucial business of the county government under my charge, Bow in use, or suggestions in relation to improve- mDis ‘or changes theretn, a8 I may deem advisable,” I have the pleasure to submit the foliowing REPORT. The County Treasurer and Chamberlain, by virtue of his office, is, by law, conetituted the depositary of certain funcs, subject to the orders of the State ani County Courts, to be inveeted or otherwise held for the benedt of the parties interested therein. A report of the state of these funce ana securities is made annually, in February, to the Board of Supervisors, and also to the Honorat) the Supreme Court, at its first general term in each year, agreeably to the elzhtieth rule of said court; and @ report of the moneys and securities in his hands belonging to in- fants, ie filed in the Qounty Clerk’s office, on the lst of July in each year. Be receives from subscribers to the “‘Nataral History of the State of New York,” payment for the volumes of said history delivered by him, and makes an annual return thereof to the Secretary of State, He aleo receivés payment for the volumes of the Colo. nial History of the State, delivered to subscribers, and mekes en annoal return of the same, in January, to the Secretary of the Regents of the University. The Chamberlain also receives the commutation moneys aid by ship owners, for emigrants, brought to this port by them, of which weekly returns are made to the Com. missioners of Emigration. He alee tee comenitary ct the funds of tho First Di- vision of the New York State mihtia, and is required to keep an account with each regiment of tho division, cred- iting all the tines paid in by each regiment, and by the several brigade courte martial; also, the commutation money paid in by the Reovivor of Taxes, and charging payments upon the drafts of “the Division Board,” and. the geveral ‘‘Kegimental Boards,” aod moneys paid on the proper vouchers for the expenses of courts martial, acnual , &e.. of all whioh returns are made an- neally, in ‘ber, to the Adjutant General at Albamy. Separate seta of beoks are kept containing accounts of each of the foregoing, and the moneys received oa said accounts are kept entirely separate and distinct from those ‘longing to te ocunty government, or the Corporation: the Guy. It ta, , Presumed that the tof emasien coe ae FOU relaigs exclusively to the accounts and ‘THE COUurY OF WEW YORK, which are subject to the ceutrol and mancagemont of the Compt alier. . Immeoiately upon receiving the books furnished by early ip the year, with ™ regard tothe ms of opening and Kooping the accounts tg formity to the general system prescribed ana ado; Soa, I’caused said books 40 Be opened, by orediing the ‘appropriate accounts the amount of revenues received from taxee and other sources, and debiting the proper ac- the amount of warrants paid. The fits section of the act relating to the Board 6¢ Sa- pervisors, passed April 16, 1867, provides that ‘no li “Hi if a ul E il 4 i : | 4 E i g H i i z e tielit i i i 4 i 7 H g § ape i ey ee ie { Es ii 5 as Hy 2 F i 4 i eighteen cents, Payments.—The total amount of from the County Treasury, including trans fers to the Oity Freasury -4uriog the period Above stated, WAB.............cc eee + 8,816,379 49 Balance in the Treasury at the close of De- commer Seyler hee ak Total.......... sess sec eeecees 0 +88, 002,286 08 County ban ayy cf paymenis trom tho pooner a on the year ending December 31, 1869:— note Preererrir es $24,473 60 Do. Department. 730 06 oon for Institution ves 1,000 68 New York Juvenile Asylam.., 37,206,69 Officers’ Fees... +, 24,900 Do. Contingencies Nie pig) oor 114% 09 Do, Law Disbursements. 19,203 00 12,048 43 1,766 68 23,861 96 18,360 60 50,672 28 32,200 08 34.652 31 24,822 44 oa 8 49,206 00 12,460 20 8,273 60 8,000 00 Amount transferred from eae Tre 5,516,267 34 seeveesuesseeeasseeesees $8,816,379 49 RECAPITULATION. Total amount of receipts... $8,902,234 63 ‘Tota! amount of payments... sees 8,815,319 49 Balance, Dec 31, 1850..0.+..0.c:-+20-10 900/855 14 ioe Se eee, abe ok See Comey, Treasurer's ger we ces of appropriations remaiming unexpended at the close of the year:— SYSTEM OF ACCOUNTS. The manner of keeping and rendering the accounts of this office, and conducting the financtal business of the county as prescribed by you, is found to be very simple and to work well in practice. The onty books kept are cash book, journal, jedger and warrant register. The cash book contains the original entries of ail moneys re- ceived snaiots a ee moe oan pe to the war- Tent register, in w e warran! each after being sorted, are, entered 1a detail, Tuner benanv doen ponding to 1 ions with Emounts, as. indicated by the endorsements on too, mars gins of said warrants. The entries thus made in the cash book are posted directly to the ledger. Tne journal contains original entries of the appropriates passed by the Board of Supervisors; also, of transfers from the veral accounts of revenues to the general fund, ail of which eptriesare from thence posted directly to the Pe To each payment or deposit of money into the Treasury duplicate receipts of the County Treasurer are given at the time of receiving such payments—one of which is re- tainea by the party making the same, and the other transmitted by bim to the Comptroller. Weekly accounts current are rendered to the Comptrol- Jer, according to the form and rules prescribed by him for tbat purpose,* and on the first of each month a balance sheet of tho ledger, in the form of the one hereto aa- nexed, is transmitted to the Comptroiler, exhibiting the condition of each appropriation and account at the close of the preceding month—thus affording opportunities, ag frequent intervals, to compare and check the accounts, and to reconcile and adjust any differences therein. In regard to the presemt mode of conduommg the bast- Bees of this office, my belief, founded on te oxpericnce of the past year, is, that no improvement is practicable, and I am, therefore, unabie to si any therein. To conclusion, permit me to add that [ shail at all times be heppy to have the Comptroller, his Honor the ere and tbe members of the Board of Sa inspect books of this office, and shall take pleasure in explaining to them the maoner in which the public bustaces is cea- ducted. Respectfully submitted. A. V. SfOUF, County Treasurer. Snow avn LraTusr Bank, New York, Jaa. 6, 1! that there was standing to the credit of the County Treagury, in the books of bank, om tae Slat day of December, 1859, the sum of three hundred and gixty thousand seven bundrea aod eighteen dollars and eighty six cents; of which amount two hundred and Seventy-th-ee thourand eight hundred and sixty. three doDars and seventy-two cents haa since been transferred, by-order of the County Treasurer, to the credit of tha City Treasury, as of date of December 81, 1860, leaving @ net Dslance to the credit of the County Treasury, at that date, of eighty-six thousand eight hundred and Sfiy-Ave dollars and fourteen cents. Amount ag above stated... Deduct amount transferred. Balance Dec. S1, 1859... *The County Tresgurer of the gousty of New Yore shat render to the Comptrolier, weekly, an. sunt ourrest fn the form prescribed for thst ‘whieh shall exbidit to the fork— ore be balers Ccamaloing ix hia: bends atthe dato of hie last preceding account eurrent. Pee) of receipts, with the names of col- IeGiore ant olndee toons whoat recettd: 3. any other lems proper to be credited to axid county in sual account current ‘debit of sald acoeumt current shal exbibit:— 1 ne rember ‘and amount of warrants paid, and when the same are dated tn: years, disting the umber pod ‘amount of those fos 68 year, and the e ‘wpletne Gaiance then remaining in hie hande, the same to ba carried to & Dew Account. he acount current abel! be verted by the oDteal siguatre County Treasurer, acd be acco npani arraa Skarges wersin, wih s detailed twt thereat. 2° ™ jm capes © erleea before ihe end of ® mouth the xenou.t current, Teall the clces of the lest day of the meats at which the eame sbould always be rendered. although tee pro- ceding ecovunt may have ‘withia legs thes one Hatt ere).