EIGHT
i 233* sum uonyunx ‘ mama: 32ml.
common count-ii. held at the City Hall last-
evening. Councilman George ("unis read the following report of the
professional auditors. Seward. Slnne S: Monde. which report was
based on 2' partial examination of the accounts of the Fourth and
Fifth Taxing dstricts. as at October 26th. this year.
i The auditors. as will be wen by the. concluding paragraph of
legislative action be taken. after the ap-
ln iron out the inconsistencies in the char-
(1 duties of the treasurer and of the
Such a committee,
and
A: the met-ling ni‘ lilt-
their report. suggest that
pointinenl of a committee. ,
connection with the prescribi-
and also of some of the other Officials. _
poi-alimi Counsel Tammany, Councilman Curtis
The report follows:
191' ill
auditor.
(’Olllpnscd of Cor
Councilman Mills. was appointed, .
26. 1911. the date to which the
November 15. 1921. her 7 7
The Honorable City Council of Nor— trial balances werezidlusted by us lor
walk City Hall. Norwulk. (’ullm-cli- 'the purpose of this report. (941.12!”
cm {moneys were transferred by the co.-
Elwctor to the treasurer of said dis—
tricts. but it was impossible. without a
alfillysis oi” the collector‘s
l’ear 511‘s; . .. .
l'ursuanl to iiisu-cutluns received by
us from ;\i r. George E. Curtis, Finance complete
Chairman. (‘ily of Norwalk. dated books—which, owing to the lust min—
October 20. 1921. which we quote its me rush of tux payments were ,not
follows: “1 am authoriZed by the C113' completely written .updat ‘the date our
Council. of Sorwalk. to engage you to examination was mils.ieu:——to stegrei
commence an audit of the acouutlts gate these amounts so. as to apply
of the Fourth and Filth taxing dls- _them to the various taxes due. so that
tricts. It is understood that you an" the:- have been shown on the attached
trial balances as deductions from the
total taxes outstanding.
In addition_ there was money on de-
~ ”.posit in’tlie three banks in which the
collector‘dcposits collections pending
"Citv of Norwaik." {transfer to the district treasurers.
limited examina— which had not been so transferred so
of the Fourth and that the attached trial balances are
of .\'0r- incomplete in tliis‘respect. there act-
r extent of
to carry on the work to th .
no 1111‘-
the furl/j we can raise. but
' ther. ‘ .. '7 «
(Signed; "GEO. in. Ll. {Tls
“Finance Chairman.
\‘v‘e made .1
tion of the accounts
of the Fifth taxing districts
have:
walk as at the C105“ of business. 00- ‘uullv being more cash. and. corre‘
tober 9g 1’4"l and submit our report spondingly. less taxes due at 'October
as a result thereof. 126. 1921. than appeals therein. Under
d scope of the plan of daily deposits. direct to
our examination we shall first com- 2th" credit of the respective treasurers.
men: upon the various items appear- this would not happen. and the treas—
ing in the trial balance- taken. tram urers. would. know. at all’tlmes. the
the Treasurer's books of each district. ‘nvailable balances in bank. _
and. in addition thereto. shall make. The’memods of disbursing the
certain recommendations which it Is funds of the Fourthand of the Fifth
believed will be advantageous to have .llintricla are-open to criticism._because
adopted. tol' the'fa'ct that neither the‘records of
The system of handling the funds 0'3 the city clerk nor those of the treas-
the Fourth and of the Fifth taxing iii-er are complete :it any time.
districts. is as follows: The Tax {Ol— 1 To illustrate. warrants are drawn by
lector collec's taxes for all districts _tlit~ city clerk. based or: :roperly ap-
deposits the collections in three banks. proved vouchers. signed by him and
where the funds are not under the connbersigned by the auditor. The
control of the respective district tréfls- :treasurer -makes no record of these.
urers and. periodicalll‘. or as OCCBSIO“ and has no knowledge of their evil-J.
dema‘i’lds. transfers portions of the.0n(‘9 until they are returned by the
funds by cheques to im— respld‘lh'é‘ .ballli as paid. at Wh’ich time they are
treasurers. l.\'e were informs-d that ‘Plllf‘l'i‘d by tlle’treasurer and charged
once each month the entire bulancesi‘o the proper accounts. It happens
are supposed to be thus trnnsff‘rN‘d- :oc'casiomilly that the treasurer issues
but that this is never carried out come Lwnrrnnts of which the city clerk has
plots-1}" for the reason that it is neces- (no knowll'dgv.
sary for the collector to retain a Slll« . In addition. in llis- case of the Fifth
firient amount as a change: (“1113- “’9 district. cheque-s are drawn by the
were informed also that twice a l’l‘u".clcrk of the court and warrants bythc
the a‘mounts collected on back m—V‘S llriilfze Commission. of TITich neither
are similarly transferred. 1‘ “"15 5‘31: ‘tlie city clerk nor the treasurer has
ed to us that. under this plan the CH." ‘any knowledge until they are returned
receives no interest on the amounts “1‘ m.» bank. It was therefore impos-
on deposit until the.V 8”: turned 0"91‘ 1silnlc to establish :1 reconciliation he—
to the district treasurers. .IVl'til‘ll the records of the city clerk
it was necessary for uS ‘0 ill-“MT and those 01' the treasurer without the
the forms of the records kv-lrl h} ll!“ Vi'xpl‘nl'llllll‘!’ ol‘ :1 great deal olft'lmc.
Tax Collector. and. in our Ol'illlUll~ Valid. upon consultation with Mr. l‘ltr—
Ill“? can b" simplified materially :md. lis. this was not attempted.
in addition. so designed as to uiu:
‘ In Ol‘lll‘i‘ to establish the actual
more comprehcssive inforlliulioli Il'lrill 7nxnilnlllt- lulllinccs in the City National
0n arcaunt oi the limite
at present. with the result NH" it: tank to the credit 01‘ the Fourth and
would be possible to determine, :ll illl.‘ :Hl' thl- Fifth districts. it was necessary
time. tln: total daily I‘fitcliil’lfi- M “‘5‘ 'to deduct the nmount’of outstanding
trivts, the portions thereof alipllc‘flflilé
to each of the unions l-nck t1l.\"." dun.l
Warrants not yet paid by the blink:
from the linalnccs at October :26. l92l.
and the ‘l‘éllii-‘HS l0 NW ('X'il‘“ 0“ ‘-'i11‘h;sliowli by the bank statements. which
treasurer. i\\£'l't' delivered direct tons.’ To de—
In starting this plan. all M ”1‘" tel-mine tllt‘ amount 70f outstanding
money on hand at. say llccmnln-r fitlifiwmutlms. the paid ones returned by
1921—4119 next transfer (llkll'r iwunloi H... 1mm; “7...... COII‘Dnr(.d with tile Cit."
be transferred to the l‘vSlmvlm‘ "VHS: (‘lrl'k's l‘t“,i"ul‘ds for a period of several
jfiepoir—t: of Exfinafion of " City“
, a} _ A
Old .................................. $181.0
New ............... . ..... . .......... , 1.314.33
’ .
$1,501.83 ' .
School salaries. new .................. 165.02 '
SCllOUl expenses. new ................. 1,000.9. . .
Charities Department: t
Old ............................ $920.51
New .......................... 392.36 1.313.07
Highway Department:
Old ........................... $257.01”)
New .......... ' ................ 5.54 313.54
Town Clerk llepnrtment. old ......... . . . . 15.75 6,027.16
i: —————~—-—~—————- .
Total deductions ................................... . . . . . . 118.019.51
"1!!" r ~- ————r—«
\‘ew .............. 1.80 255.72
Total outstanding warrants. etc ................... 8765.11
i' ‘ ' ' " '2. 6
Total deductions ......................................... 16.93 6
Balance available. Octéber 26, 1921. subject to deduction on 313- : .' 5';
1; 7 .
count of outstandings. if any $6.900.
... . ,9
FIFTH DISTRICI‘. .
Balance. September. 3o_ 1921'. per bani; statement and treasurers
ledger ............................. .......... ___________
Receipts deposited in bank: 7,
531.159.42
135.000.00
' Portion of tax collections transferred to treasurer ...... . ..... 6
Court fees»Cit:r . . . ; . . .' ................................. 122.30
Rental of public buildings ....... , ......................... 4 . .
$166.432AS'
teceipts to be deposited and entered on treasurers books: '
License fees—”city clerk .................................. $40430
Fees for use of police. etc ................................. 63.011
Interest to October 25, 1921 ............................... 63.0.1
_‘_____.._—_»——
» 3166.5991'3
hooks:
not yet paid. subject to in-
yet located. if any:
Outstanding warrants. elc..
crease on account of those not
Administrative Department:
Accounts as 5.1%“.qu t7)
attic-era of the city. including like 031.
cars of the First. Second and Third
taxing districts).
present time. at least, in the case of
the Fourthrand Fifth districts. the
auditor signs each warrant issued by
the city clerk, after comparing its
amount with that of the correspond-
ing voucher. and that that is as far as
he goes; We do not understand that
he attempts to
tures of the Bridge Commission. the
clerk of the court. the Street Depart-
corresponding work for the other dis-
by the charter. 7 .
In our opinion the duties of the»
nil ursements not yet entered on treasurers auditor. pending legislative actioxrl . . ~
lizvumms‘ etc. paid: ' ~ tshould be more clearly defined and Epgolirtitedrforuptlggrs on‘dd iimetgneg
Administrative Department limited to what it is possible for him {ll f3: ssriv'dgd an Einitial the hilt ven
01d (including 35.41) City Court) ........ $1 3.90 lo do in the time at his disposal (it 09 ‘ t2: 1 . , ~ 3r
New (including $148.34 City Court) ..... Ralf-3.09 31' 171.99 would hardly seem reasonable to suD- r i1 ' ' - . 7
—- pose that the framers of the cllarter., we were unable to find anything W
School salaries: ,in fixing his salary at $500 per year‘ the sinking fund at the date of our ex-
Old ................................. 3.30701“) {expected him to devote his entire time amination. The Mayor‘s report of
New ................................ 17 950.33 15.36u3‘3. to the work). The corporation counl 1916- page 4. shows that there was
—— sel should be consulted in order to deL then 0“ hand i“ the sinking fund.
School expenses. etc; 7 . 7 termine what action. if any. may be 313300 0f NOr’l'Valk 4 1-45.7purchased
Old ....... ' ........ ‘ .................. 3315c :’ lakenaiong this line by the Council. ‘for $17460- Apparently these were
New ................................... 6,443.50 6.47110 and to what extent the auditor. treas- C“ hand until 1921~ “"17““- b—" "01“ 0f
-———«~—-—— urer. or any other officer‘ by failing to the. Counc.il_ 318.000 of Norwalk , 4
Charities Department: do everything required of him by the 1'45 Of 1994 were destroyed,
Old ................................. $1 3-71; 14 charter. renders himself liable for According to the original records.
New ................................. 3 398 511 53:71.64 failure to fulfill his duties. the citybonds fall due as follows. tak-
—-6 Section 59 of the charter provides. ing into consideration those already
Highway Department: among other things. that: "Said paid off and those destroyed as above:
0m """"""""""""" ‘ """ 35‘433‘13- - a , " 48. due April 1. 1939 ............................... $220.00”
New .................................... 8.765.21 l i.-4:~ 3‘! ‘ 935‘ due January 1. 194: .......................... 2511.001.»
. - ' .. “is. due July 1. 1944 ................................ 100.0110
Clty'm‘” 01“ """"""""""""""""" “ 40:"90 ans. due January 15. 1954 .................. $100,000 '
Health Department. new ........................ .. 1133.00 Less destroyed; as above .............. . 13.00“ 82.900
Town Clerk Department: . '
O‘d """"""""""""""" ,.------a “91'” Total .................... ' ......... 3652.000
New ................................. 377.55 868.95 7 _
._._.~—-—————- Inasmuch as the first due date is the respective accounts were in agree—
Printing Department; new _ _ ..... . ..... ,' ......... 273,070 1939, it is obvious that the yearly ap- merit. so that it is impo$ible for us to
‘ - ‘ propriation.. taking interest into ac- state whether vouchers covering addi-
85629235 count. would be comparatively smallutional expenditures. applicable '7 to
Notes payable paid . .' ...... 7. ........ - ........... 56,000.00 and it is’Sirongly recommended that 1920—21 or 1921-22 . appropriations.
' ‘ ‘ —-.-—-‘-——— the sinkingfund be re-establlshed as have been approved by the departs
Totals forward ..... . ........................... 311129235 816659103 soon as possible in order that the pro- merit heads and not yet paid. .If any
visions of the charter may be follow-l
ed out. that the funds may be availa—
ble when needed. that the yearly bur- ’
den may be small and uniform. and
that fluctuations in the tax rate. on
this account. and the temptation to
use the. amount which should be ap-
propriated, for other purposes. may be
avoided. '
It is a simple matter to determine
the amount to be set. aside for this
purpoge yearly. The funds should be
placed in the hands of sinking fund
trustees. preferably in the trust de-
partment of some responsible bank.
but. in any event. they should be
properly safeguarded. so that the de-
pository or custodian will be under
sufficient notice. so that the exper.
ience of the First taxing district. with
its sinking fund. will not be repeated.
Ralunce available October 1‘6. 19.21. subject to deduction on ac-
Czish set aside in (‘ity National Blink on account of attachment
of Dr. Sullivan:
urers. with a memorandum slio‘v's'inll months. It can not be stated with
the amounts properly segregated us to liliiility that all such outstanding. un- \
dates 01‘ old tax collections. Th“ paid warrants lune been determined.I
treasurer of one of the districts would for the reason that three warrants.
then give the collector :1 cheque for drawn against the l-‘oui-tll district.
an amount sufficient“ to provldi- =1 130F- (lull-d August 9. 11:16. and amounting
mament change fund. this amount [We to $163.15. were not paid by theL bank !
ing set. up on such treasurers ledgcrluuill January 1:, 1921. so that 1115
in a. separate account charg€:d to in" 5very possible that others exist which.
collector and constituting one Of ”W when paid. will reduce the balances
permanent 3-559‘15 Of that. dislrifl5 shown iii the attached statements.
Thereafter the collector would de— This matter was discussed with Mr.
posit each morning to the Cl‘i‘dit 0f Curtis. and it was decided that it
each district treasurer. the collections would be unnecessary to examine the
of the previous day ,togetlier With ii records further for tliispurpose. be-
niemOrandum showing the various tux cause of the length of time which
accounts to be credited. Thus. tht‘ would be involved. and the-factthat
collector would retain only the change the amount 01‘ any warrant not yet
fund Provided for him. and the. dis- presented. in all probably would be
tricts would begin to receive credit for small. and not worth the cost of local-
interest daily. It would also be uuv lug it. 'AiljllsllllG'lllS can be made in
necessary for the collector to draw cuchany \varruntsnrc presented which
any cheques whatever. so ' that the are not included in the lists attached
money would be under the control of hereto.
the treasurers. and not subject to the The pnynlc-ut' in 1921, of the
collector‘s cheque. as at present. This warrants above mentioned. dated in
would operate further to safeguard 1916. $163.15, ellipllusizcs the mace-s;
the city's funds. sity of a change in the method of rec-
As stated above, it Will be necessary. ording warrants. for the reason that
in order to put. this plan into opera- ‘tllf' appropriation period had expired.
tion. to design new forms for the col- and. when paid by the bank. there
[it re 0
. vols. the. result being that in the in~ isome and render verification and an_
lector’s use, and to spend a day or two was no available appropriation against
7 explaining the operation of the meth— which to charge them. so that it was
. 0d and modifying it. if necessary. 'VVP necessary to set them up in a separ-
shall be very glad to undertake this if all: account. '
udesired, and the expense should not The balances in bank at the close of
be very large. .bnsiness. October 26. 1921’ as shown
Between September 30. 1921. thc:on the. attached trial lialdnces and
date of the last trial balances shown Isubject to reduction on account 'of un-
by the ledgers 0! the treasurer 0f the located outstanding warrants if anv '
Fourth and Fifth districtsand Octo- were determined as fo‘lo“,s: ' "
FOURTH DISTRICT.
Balance, September 30. 1921. per bank statement and treasurers
Iedger.........; ............. ‘ .....
$5,888.25
Receipt—Portion of tax collections transferred to treasurer and '
deposited in bank. _. . .. . .7 ........................ ;... ..... 18,000.00
Interest credited by bank ............... 7 . . .. . . . I. . . . .7: ....... 14.94
_ . . . . 323.903.19
Disbursements, not yet entered on rtreasurer's'books: .
Warrants. etc., paid: 7' ' "
Note payable, City National Bank ............ . . . . $8,000.00
Fire Department: ' »
Old...’.... ........... ...... $31.15
New . . . . . . ........... . ............. 3,254.93 3,286.08
Police Department,’ new ................... . : . . . 2,365.6! "'
Highway Department: ' ’
Old
N
,7 _ 594.675?
......... 2,441.18.
Total paid cheques ' ............. ‘. . . ; . . ..-:‘..
Outstanding warrants, etc. not. yet paid, subject to in—
crease on account of those not yet located. if any:
25;? Department: 7' ‘ c ., ‘ v'
77 rise.
2,535.83
$16,187.55
o~c--a..... . , .
-----.-c......rs-. '
.7 i. into)»
. towns.
Balance. September 30. 1921 .................... I .......... $9410.00
Interest credited by bank. not entered on treasurers books. to _
be credited to interest on bank balances . . . . .. ............ 8.34
Balance. October 26. 1921 ..... .......... . ..... » $303.31
When the treasurer has entered on or records of the other districts. so
that. it is obviously inipOSsible. under
present conditions. for him to follow
out the provisions of the charter. ex-
cept as to the two districts of which
In other words. he
his books the receipts and disburse-l
nicnls (including outstanding war-
rulits not _\'t‘l pziid. schedules of which
are attached hereto.) shown above.‘
his books will l‘t‘lll‘Cl the actual con- the is treasurer. 7
dition of the two districts. subject to scan not ~see that “Correct accounts of
adjustment iii case any outstandingsall receipts and expenditures of the
warrants are presented which are not.city during each fiscal year. shall be
included in the schedules herewith; 'kcpt by the treasurer in proper books
with the following.exceptions: ‘of accounts. arranged in such manner
First—“The books of the two .dis- land under such heads and branches of
tricts nowhere reflect . the value of expenditures as to exlii‘m! accurately
property other than cash, and taxes I the financial‘condltion 01‘ said city and
due. owned by the districts. In our of the several departments thereof.
opinion such property should be listed and of the several taxing districts."
in detail. sutllcicntly described for It is obvious that it is impossible.
identification purposes. properly ill" :under the plan by which the affairs of
praised at its present sound .value, and the several taxing districts are now
set uprill appropriate accounts in the lrecorded. to determine 1er financial
ti‘ezisurer's ledgers and credited to the istatus of the city as a whole. without
respective deficit or surplus account. is. great deal of arduous, work; where-
as “1“ “159 may he— . zos. if the accounting methods Were
' Second-n’l‘lie books of the two dis» Elm-0pm.”- laid out. it wouldbe :1 sim-
tricts zii‘c incomplete. as previouslylplu matter to ascertain this. at any
pointed’out. in that the tax collectorltimp‘ and directly from the records
at all times has cash on hand belong- ltllemsl‘lves. .
ing to the two districts, which is .turn— l The present methods. especially in
ed over to the treasurer only at lnter- {the tax collector's office. are cumber-
terim there is actually more cash galysis difficult. and. while it‘ is certain-
available and less taxes uiicollectedl]y true that ‘hey are tile methods
”‘3“ the treasurer's hOOFS disclose. i\\'hiCh have been followed during sev—
W’hile this doesnot affect the. total as-r eral administrations, and. therefore.
sets. it does ““55““? the true _fi“a"‘ ireflect on no particular individual. it is
cial condition of the two districts sit-'Nam that good business would die"
8‘“ times: ' ' f ttate that they-be made modern and
According 9° 7“)" 971“”th the "035‘ complete. While we have not exam-
urer‘s responsibility is as follows:
“Sec. 69. The treasurer of said city. EWe believe that much more. satisfac-
if‘ “dim“ to ,the am“? otherwise ltory results can be obtained without
imposed :be this act, shall have thelthe expenditure‘ of any additional
same relative powers‘a‘nd perform the amounts for clerical help. ‘
same relative duties in said City as The duties of the auditor are pres—
towri treasurers in ' their respective cribed in Section 70 of the charter. as
Correct: accounts of all x‘e- follows:
celpts and expendituresof the city. "Sec. 70_ The auditor shall quart-
during each fiscal year, shall be kept erly, and oftener when required by:
by the treasurer in proper books oflthe ordinances 3f mid city. examine
accounts. arranged in such manner and audit the accounts of all appoint-
and under such heads and branches of ed or elected officers of said citv, m_
expenditures as to exhibit accurately eluding like ofllcers of the First: See-
the financial condition of said city and.. 0nd and ”Third taxing, districts; who
' 0f the several departments thereof, iare authorized to receive or disburse
and of the several taxing districts. and ‘money belonging to said city. or said
said treasurer shall report to “1,8 districts. and shall compare the items
C9990“ every month. 0" Often”: ‘f of such accounts; with the vouchers
the Gounod require, the. amount ex— therefor, and shall report: the result of
pended to the date of said report. for such examination to the Council, and.
each of the taxing districts of the city. at the end of the current, year, 'he’
specifying 99.011 appmpriation and the shall examine the Yearly statement of
amount thereof expended. It shall be accounts of all such officers. and re-
the duty 05 the treasurer t9 certify on port the: result to the Council. which
each ‘91“ before presenting it to the report shall be entered by: the city
0011117011 for payment, whether 0" 110‘ clerk upon the records of said city
the appropriation fer'the depmwent and published in such manner as the
to ”which such bill is properly chat-gt» Council may order." . ,
ab? is sufiicient. and no 1211.1 Shall be .Tlie duties thus assigned to the au-
or ered paid unless: an appropriation anoi- would‘ve ulre ractlcaii ‘ ' L
shall have been made for its" pay. q p y his en
fire 7'
at.” . . .
count of outs-landings if any .............................. 550.279.??? ,with His Honor, the Mayor. and with
Q_ . 7 Mr. Curtis. it was decided that. on
Fifth district. specinl funds; not entered in treasurers books: 4 {account of the time involved. we
Highway permit account. balance Octoner ‘35. 19:1. . . . . . . . . . . 31.02314 .would make no attempt to verify the
Dog account. balance October 26. 1921 .............. . ....... 209.42 {income recorded as having been re-
. ' ——-—»————-—- celved from. miscellaneous 7 sources.
Total to be credited to deficit ............................. 313232.66 such as rental of Dubai: buildings
ined the records of the other districts. a
As a result of several conferences
'High school tuition. bridge committee}
City Court. Police Department. Street
Department per-mic fund, or dog ac.-
Count, so that We accepted these
amounts as they appeared in the
books. ‘
An inspection of the cheque (war-
rant) book of the bridge committee.
revealed the fact that bridge tenders‘
salaries had been paid to September
1. 1921. but not thereafter. Four war-
rants were found attached to the
stubs. dated September 15. 1921. ag-
gregating $25. covering miscellaneous
items. which were filled out but not
signed. This was discussed also with
Mr. Curtis, and is to be investigated
by him. '
“'e. did not examine the accounts of
the tax collector for the purpose of
verifying the collections or the
amounts of outstanding taxes.
We made ’no' attempt alsoto com-
pare the, balances of unexpended ap-
propriations at October 26, 1921. ac-
cording to the treasurer-'5 accounts as
adjusted with the records of the vari-
ous departments for the purpose of
determining whether the balances of
Board of C
cers" (meaning appointed or elected
.It is our understanding that. at the'
verify the expendi—'
merit permit fund. or the dog fund.i
nor does he verify the reecipts of tlicl
tax collector. nor those of other deroses unequal. burdens.
artments. ll ‘ -‘ ' . a ' Q
P a 0' “blah together With :of the tax rate. which can not be fore
tricts. would ‘ ' i
seem to be COiltt mplatej lmen.
lextravagance. because amounts “PC95-
lances of unexpended appropriations.
board is hereby authorized and di~
rented to annually appropriate—such
sum or sums of money—as may be;
required for a. sinking fund. to meet
the. indebtedness of said districts." No
such appropriation was made for the
fiscal year ending August 31. 1922. as
far as the bonded indebtedness is con—
cerned. and it was our observation
that no regular amount has been pro—
_vided in prior years. The plan seems
to have been to wait until certain
bonds were due or about to become
'due. and appropriate enough to cover ‘
them.
This plan is unwise. in that it im-
in separate
years. and tends to cause fluctuations
by the taxpayers and business
'Further. it opens the way to
899 ll
sary for the sinking fund may be up
do exist. as is entirely probable. it
would result in less available cash and
a corresponding reduction of the. bal-
A complete audit or the city‘s at”-
fairs would include all of this.
The amount of outstanding notes.
payable at October 26. 1931. accord-
ing to the records. was confirmed by
communication with the Citerational
Bank. and we ascertained also that
the monies borrowed in this manner
were in accordance with proper votes
of the Council. as shown by as. in-
spection of the minutes.
The question of the bonding of of-
wsmmsnav, Nov so. 1921 .1
ouncilmeit
r
l
k _
Food Remittance;
1.
May SaiieR
Dr' Kellogg Say;
We
git-sums. at
Dr. ’criion Kellogg: who am
pooled the first American Reliei Ml.
ministration food train into the iamfl
districts of Russia. has just returned 1‘.
the United States to report to ll:
Hoover organization on " '
that country of starving millions. Fl _-‘
tecn_mi_llion people, Dr. Keflogx szycfi
are inimminent danger of dud: froms
hunger and another fifteen million are
. unless America can“ to
a .
In order that relatives in this ‘
:3 well at other: may have
are tilde Dec l ‘
u’mjon, the Amerigcinnlgmcllcim
men has alleged a F0022 B ‘
Wmt at its ofiiou. 1'
New York. where foodstnfs to the
i from $10 to $50 ‘1‘!“ be ‘
a $10 amounts for delivery to any
dividual in Russia. the su ‘
35% V0
to
bounded foraninsfitmi
canhebougll. t. Anyonew
g of this system can. by
Administration's New York 0
mdve'ablanktobefifidonlacm
‘ ' ' and returned with
3—.
renames are
' for distribution to the
ficers and employees. as provided for
in Section 60 of the charter—the duty ”5115me MA):
of the Council to prescribe proper
amounts for each. being covered by
Section SD—was discussed with Mr.
Curtis. and it is understood that this
matter is receiving attention.
Regarding the credit balance of $8.-
077.09 in the "Town Deposit and
School Fund" of the Fifth district. we
were informed that this dates back to
“\Vestern Reserve" days. and that the
only person who had complete knowl-
edge of it is dead. “’h‘ile it may con-
stitute a liability of the city. it would
seem advisable to close the account
bya credit to deficit. and. if it later on
preves to be an actual liability. to pro-
vide for it in the appropriations.
Inconsistencies in the charter have
been pointed out in connection with
the prescribed duties of the treasurer
and of the auditor. It was our ob-
w...“
m...»
servation that others exist which
should begiven careful attention. It
is suggested that :1 committee. of
which the corporation counsel should
be a member. be appointed to study
this question in detail. to the end that
appropriate legislative action be ob-
tained. Where the duties of responsi-
ble officials are not clearly set forth.
particularly in the case of those hand—
lingrthe city‘s funds; complications
may arise which might be avoided
otherwise. 7
“'e shall be glad to furnish any fur-
ther information desired. upon re—
quest. '
Very truly yours.
SEVVARD. STONE & MOND‘E.
lluwllsm ill ;
‘ 30111111113111) 1
+ THE CHAT 11112131
BOSTON. Mass. Nov. _30.——Roses
and carnations go direct from the
grower to the coat ylapels of men and
women on their Way to business under
plan just adopted in the producers‘
1-21. . M
Q
ASPTRIN
Name “Bayer” .on'Ge‘nuine 7
Beware! .
"Bayer" on. package or on tablets you
are not getting genuine Aspirin pre-
Unlea you see the name
scribed by physicians for twenty-one
years and proved safe-bymlllions.
Take Aspirin only astold in’the Bay-
er package for 00133. Headache. Neu-
raisin, Rhéumaflm..Eara¢he. Tooth-
-'1'he Intruder and “The Queen of the
flower market in this city.
years growers in the suburbs have
brought their wares into \‘V‘inthrop
Square and disposed of them to retail
florists in the early hours in two mar-
kets. which combined. are said to
form the largest flower market in the
country. 7
By the'new plan designed to pre-
vent wastc'fthe market is thrown open
to the public after nine 3. in. each
day. The growersexplain that almost
always there is a. surplus of flowers
above the requirements of the florists.
Now. the dingy walls of the ancient
buildings on the square are brighten-
ed with bloom at an hour of the day
when'others. beside those intent on
the commercial side of flower grow-
ing, can'enjoy'the spectacle. A guar-
anteed fresh boutonniere can be
bought on the way to the office. and
roses no longer waste their sweetness
on the pure—business hours of the day.
For many
LICRAE and CLEGG
“‘heel" at Palace Tomorrow
Two of the‘ clever-est wheelmen in
vaudeville 3rd Mortimer MacRae and
Gertrude Clegg as "The Intruder and
the Queen of the Wheel." They will
be seen at the Palace! Thursday, Fri-
day and Saturday. The girl catches
the eye from the time she appears.
both by her clever riding and the
costumes she wears. There may be
one or two others just as good as
Miss Clegg on the bike.’but it is hard
to imagine any better. MacRae not
only, shows some daring riding with
thla’pretty partner, ' but also puts a,
line of comedy into it by the comical
eels 4 which he rides about the
jobs. -1.
Classmiiowmu
A. Awardimatwhich‘l
_ toreportforfll7 "‘
Suit to collee} $5.600 dam "gs in.-
an alleged unpaid mote or $3.11. It
has been filed in tire. Superiorry were
by the Lacey M'anuficturing can»
pally of New Yogi; cite? against E. W.
Iles of Shelton. "The note was given
on October 4.185273) and tell clue on
January 31. 1921. itis’c‘harg‘ed.
m
To Cure afCold
Be sure you get
anamg
m genuine bear: this signature
6‘. egg...
OF THE STOMAGH
mmmm’
CANT ENJOY UFE
Williamsonnbloattdsmfl'
ads. Fooddoanol camsh'
wakamdmixry.mm
aches.
Q The person with a bad stomach I
should be sansfied' with notlms l5
diamhsfingrefief. .
q‘nier'ghtmedywinaduponlhe
Wdhmmmwbw
aidhcaahgoullheumhalpow
q‘rhekrgenmbaolpeopkwhf
lave men-M yusedDr.Harunmsl
hmnedichqrecommmded-fofln
pedlqadmmhr
.PE—RU-NA
Immune
n-uu um.
.mu 1...
- ._jmonuom°
:pproaching the danger point of food ,
“W1
Norwalk Chronicler