332 Regular meeting of the City Council.Austin,Texas,July 22, 1909. Hon A P Wooldridge,Mayor presiding: Roll called: Present Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Absent excused Councilman Bartholomew 1 The minutes of the last regular meeting were read and approved. Councilman Gracy moved to reconsider the vote by which the council Petition Chas Stephens adopted the report of the Committee on the petition of Chas Stephenson withdrawn asking the Council to deed to him certain parts of streets in the Christian & Fellman Addition,which motion prevailed by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 On motion of Councilman Gracy Mr Stephenson was allowed to withdraw his petition. Petition, etc Petitions,Memorials,etc: Aust. Dam Suburban The Mayor laid before the Council a petition from the Austin Dam & R.R. To lay tracks Suburban R R,asking permission to lay certain track,which was read and on motion laid over for future consideration. Bids for repairing roof Councilman Hart presented to the Council bids received by him for at City Hospital repairing the roof of the Hospital,from the Texas Cornice Works, Chas Bintliff, Steiner & J C Buass,which were read and laid over until Friday July 23rd 1909,for futher investigation. Approved for Parks By Councilman Gracy an ordinance appropriating the sum of $ 150.00 for the purpose of paying approved accounts City Parks. The ordinance was read the first time and the rule suspended and the ordinance placed on its second reading by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays none. The ordinance was read the second time and laid over until the next regular meeting. Salaries Park By Councilman Gracy an ordinance appropriating the sum of $ 480.00 Keepers for the purpose of paying salaries of Keepers of Parks for the year 1909.The ordinance was read the first time,and the rule suspended and the ordinance placed on its second reading by the following vote: Yeas Mayor Woolridghe,Councilmen Gracy,Hart & Powell 4 Nays none.The ordinance was read the second time and laid over until the next regular meeting. App. for Cemete. By Councilman Gracy an ordinance appropriating the sum of $ 150.00 for the purpose of paying approved accounts City Cemetery . The ordinance was read the first time and the rule suspended and the ordinance placed on its second reading by the following & vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays None. The ordinance was read the second time and laid over until the next regular meeting.On motion the Council recessed . Salary Sexton By Councilman Gracy an ordinance appropriating the sum of $ 150.00 for the purpose of paying the salary of the City Sexton for the year 1909. The ordinance was read the first time and the rule suspended and the ordinance placed on its second reading by the following * vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays None. The ordinance was read the second time and laid over until the next regular meeting.On motion the Council recessed . --- Page break --- 333. July 23rd 1909. Council called to order by the Mayor: Roll called: Present Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Absent excused Councilman Bartholomew 1 Contract repairing roof at Hosp. Awarded to Chas Bintliff Councilman Hart stated to the Council that he and Councilman Gracy had care-fully considered the bids submitted to the Council for repairing the rroof of the City Hospital and would recommend the acceptance of the bid of Mr Chas Bintliff,his being the lowest and best bid.Amount of bid Old Style Tin to was $13.50. be used was $135.00.The recommendation of the Committee was adopted ,and the contract awarded to Mr Bintliff by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell: 4 Nays none. Bids for Wagon for 10th Ward Company Awarded to Joe Stumpf Councilman Hart then submitted to the Council bids received for furnishing Hose wagon for 10th Ward Fire Company ,which were as follows,viz: American -LaFrance Fire Engine Co $760.00 Seagraves Co . 860.00 Swan Martin 785.70 Joseph Stumpf 669.50 Danley & Rogers 725.00 On motion of Councilman Powell the bid of Mr Joseph Stumpfwas accepted,he being the lowest and best bidder,by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays none. On motion the Council recessed.subject to call of the Mayor. July 27th 1909. .The Council was called to order by the Mayor ,with all members present,except Councilman Bartholomew,absent excused. Mayor Wooldridge offered the following resolution,viz: Resolved that the Mayor of the City be and he is hereby authorized to invite proposals for additional Cemetery grounds for the City of Austin,Texas : The resolution was adopted by the following vote: Mayor author to invite bids for additional Cemetery grounds. Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays none. Councilman Hart offered the following resolution: Resolved by the City Council of the City of Austin that the Chief of Police of the City of Austin with the approval of the Superintendent of Police and City Detective provided for Public Safety,be and he is hereby authorized to appoint a City Detective,who shall at all times be under the control and supervision of the Superintendent of Police and Public Safety and Chief of Police and shall be assigned to such special service as is deemed advisable by said Officers for the public welfare and shall perform all such .other duties as may be required of him. He shall receive a salary of eighty -five dollars( $ 85.00)per month payable monthly; he shall further receive the sum of not exceeding twenty dollars ($20.) per month for such expenses as may be necessary in the prosecution of the work assigned him;he shall make an itemized statement of same,said statement of expenditures to be approved by the Chief of Police and Superintendent of Police and Public Safety. The resolution was adopted by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays none . --- Page break --- Invitation North Austin Home Co to entertainment. . Petition Citizens Glenwood addition for policeman . app for Parks Petition S A Lawson for building permit Ordinance amending Salary of City Engr. & to prescribing his duties etc. Approp for West 6th Street paving --- Page break --- 336 .e ach for the year 1908.To do this it was of course necessary to exam-ine the cash books and ledgers for the entire year.A report of the res result of this examination was made to your honorable body. After filing the report I was requested to ascertain if possible the probable cause of the discrepancy.This I proceeded to do in a manner that soon unearthed the cause of the discrepancy,the details of which, in so far as the examination was conducted,was duly reported. Arrangements are being made to reasumethe checking of the books relattive to the shortage,and it will no doubt,be hurried as rapidly as prac- -ticable to a successful termination.Progress will necessarily be quite slow owing to the arrangement of the booksand cash stubsand the fact that the index to the ledgers has not been kept written up to date. I am informed that a new index is nearing completion.There are about seventy thousand entries to be found and compared,therefore suffi-ficient time must be given the two gentlemen employed in which to complete this work . The new books and forms. At the beginning of my labors I was confronted with an unusual condi-tion,namely,an incomplete set of records and practically all of those in use unsuited to the purposes for which they were being used. It was necessary therefore to study the conditions carefully and draft and have made books and forms for each branch of the service.This I have done. To dwell at length on the purposes and scope of all the various books and forms installedwould doubtless prove uninteresting ,hence I will mention only a few of the more important ones. The following named books and forms have been provided and installed: Cash book,receipts. Cash book,disbursements of water department. Cash book, " Electric Department. Stock ledger. Requisition,form Requisition,Register. Rebate book. Allowance book. Penalty book . Transformer book . General or controlling ledger . The " Cash book,receipts",should show at all times the amount cash received during a given day or month from all sources,divided as follows Water,Water penalties;Light ,Light penalties;Power;City meters;Pitts-burg meters;General Electric meters and miscellaneous items. By grouping and classifying the cash as it is received the time required to post it is reduced to a minimum,it being necessary to post to the controlling ledger only once each month.One entry for each class of receiptsbeing sufficient. The " cash book,disbursements of water department"is a similar similar to the book just described except that it shows the classifi-cation and distribution of disbursements of this departmentand it --- Page break --- also reduces posting to a minimum.The same as to " cash book,disbursements of electric department ". The " Stock ledger"is intended to show at all times the exact quantity of each class and kind of material on hand and the value thereof.If properly kept it will be a perpetual inventory of the stock including cost or value. The " Requisition form " should be used whenever material is to be taken from the stock.It is in triplicate,one copy to be given to the store-keeper,a second to the person receiving the goods while the third is retained.These are numbered,each set bearing the same number. When a requisition is issued it should show the kind,quantity,price and where and for what purpose the material is to be used and also the account to which it is chargeable which should bedesignated bynumber. Thus it will be seen that the first step takenwith reference ton the disposition of material makes a complete record in triplicate of the entire transaction,even to the naming of the expense account to which the material is to be charged.The requisition filled by the store-keeper are to serve as his vouchers. The " Requisition register" should show the movement of all material taken from the store room each day,where used,for what purpose,quantity and value and the expense account to which it is charged.Necessary reports are compiled from this register. The " Rebate book" show the details of all accounts receivable which are a loss and have to be finally charged off the books .The reason for failure to realize on the accounts is expected to be noted in the proper column of this book.After having been duly examined and approved by the proper Officer the amounts rebated are each month passed to the credit of the Cashiers account and to the debit of Rebate accounts. The " Allowance book " should show the details of all amountsallowed for leaks,fast meters and other similar causes in which the City consents to share the loss. Such allowances when approved are , each month,passed to the credit of the cashier and to the debit of allowance accounts.A distinction is drawn be-tween rebates and allowances to prevent confusion and to show exactly how much of the gross earnings of the plant is charged off by consent of the City and the amount lost by reason of the failure to collect .In other words an account is not paid in full the reason of such failure must be briefly and clearly set forth in the proper record and such reasons approved as above noted before credit should be given. The " Penalty book " should show the details of all penalty charges made for turning on water and light. The " Transformer book"is to be used for the purpose of showingthe number, type,Watts,Circuit,location and the amount of the load carried by each trans-former.The main object of this book is to show at all times as near as may be, the load on each transformer and prevent overloading and burning out the se valuable instruments. The "General or controlling ledger"may be explained by saying " All roads lead to Rome ". The controlling ledger is the center towards which all other books point point.The details of all transactionsare found in other records which point to --- Page break --- 338 the controlling ledger where,grouped on the proper account under the corre -rect heading may be seen the result or gross of each class of trans-action .All the books must agree with this ledger,hence the name "controlling ledger". This ledger will show one hundred and eight divisions of the expens-es of the Water & light department,but only twelve pages are requiredfor the purpose. The expenses are first divided into four divisionsef three accounts each,making twelve ela sses,these in turn are subdivided into an average of nine classes each,making in all one hundred and eight seperate expense accounts. The general divisions are as follows: Water Department. Plant betterments .Pipe line extensions Plant operation .Pipe line operation Plant maintenance Pipe line maintenance Electric Department. Plant betterments Line extensions Plant operation Line operation Plant maintenance Line maintenance As before stated under each heading appears the subdivision of the general a account .These are used in order to show precisely the disposition of all material used and cash disbursed for each class of expense Note.Here follows an illustration,which is not recorded in these minutes. The cash distribution books and the Requisition or material Register ,each above mentioned,group and classify the charges as the trans-actions occur,so that only one entry per month on each expense account is necessary. The Cashier's account in the controlling ledgeris similarly arranged and is self analyzing .In arranging the system of accounting I have kept in view accuracy,simplicity and brevity. The system differs materially from those u sed in mercantile es-tablishments and the person employed to keep the controlling ledger should have had much experience in Book-keeping and be familiar with corporation accounting. Furthermore he must have absolute authority over all branches of the book-keeping of the department,otherwise he cannot show correct results. Unless the proper preliminary arrangementsof the figures are made the final results,as reflected by the controlling ledger,will be untrue. The books may be kept in balance and yet not show the facts. Aside from being correctly kept in other respects the books must show the proper distribution of earnings and expenses,otherwise the results will be misleading and consequently of little value. The books will show whatever they are made to show ,whether right or wrong, hence the necessity of familiarity with corporation accounting and then authority to direct the work. All books and records should be written up to dateand them so kept. --- Page break --- 339 .An invariable rule should be established that each days business be completed and closed with the day.Unless this is done the transactions and book-keeping between the different departments will become tangled and difficult to adjust. The system as a whole may be briefly explained by stating that the officer responsible for the earnings of the water & light plant ,that is the sums char-ged to individuals for water,light,power and miscellaneous items,is charged with all accounts due the City as they become chargeable.It may be said that this officer stands between the City and all individuals indebted to the City. He assumes,as it were,their indebtedness.He is charged with all of the debts and must account for every cent with which he is charged.As the accounts are paid credit is given him and the cash is passed to the Treasurer who is in turn charged with it and therefore assumes the responsibility of accounting for it .Material is purchased by the Council and paid for by the Treasurer who is then credited with the amount disbursed and at the same time the store-keeper or stock is charged with the material in quantity and value.Requisition being made on the store-keeper for the material,he delivers it and credit is given him and the proper expense account is charged.This a exceedingly brief explanation will serve to show how the system connects and keeps a complete check on the dollar earned as it changes from earnings to cash and from cash to material( or other form )and from material to final lodgement on an expense account.From the moment a dollar is earned until it gets to its everlasting rest on an expense account it may be seen so to speak,either in the Cashiers account , Treasury,store room,betterments or surplus.It cannot escape. Ascertaining conditions. In order to open the books as of January 1st .1909 ,it was necessary to ascertain all balances due the Water & Light Department and all sums owing by the department on that date.One unacquainted with the conditions in the Water & Light office can not realize the amount of labor required to obtain this information. In addition it was necessary to ascertain the kind ,quality and value of each article in the store room,pipe and pipe yards and elsewhere,constituting the stock of material on hand.All these details as to stock had to be entered on the stock ledger. I n arriving at the balances due the City for Water,Light and Power Jan.1st,19 1909,Jan 1st 1906 was made the starting point.The accounts of consumers of water light and power,about six thousand in number,did not show the correct footings hence it was necessary to add the debit and credit of each of the three years in order to find the balance due.This was equal to examining eighteen thousand accounts for one year.Each year's business stands alone and no balances were shown or carr-ied forward.Two credit columns,cash and allowances,had to be considered in many instances in arriving at the condition of an account. Owing to incomplete and inaccurate records much investigation was required to ascertain facts relative to accounts other than water,light and power. This subject will be mentioned again in this report. Inventory incorrect. After the stock ledger was about opened I discovered that the inventory of the stock at the store room which had been handed me for use in opening the stock ledger and records was incorrect.In three instances I tested the inventory with the stock actually present and found in each case a disagreement .While looking for the cause I was informed that while the inventory was being taken no record ,other --- Page break --- 340 . than the usual requisition,was kept of the material which was being taken out of stock .The result was that the quantity shown on the inventory otherssabathings and the other things was in some instances correct while in others as being on hand Jan,1st 1909,was in some instances correct while in others it was incorrect,the correctness or incorrectness depending entirely whether or not the class of goods had been inventoried before or after a portion of it had been taken out of stock.Of course,the inventory throughout was rendered useless.I notified the then Mayer and Superintend-ant and the stock was again inventoried and the stock ledger corrected accordingly. While on the subject of material I will state that it will be necessary to require a more careful compliance with the regulations in order to avoid mistakes and confusion in handling the stock.Requisitions must be issued before supplies are removed.The store-keeper must be furnished with a requisition for all meters sold on the day of sale regardless of when the meter is to be set. Books are opened. The books were opened as of January 1st 1909,and the trial balance here-with shows each account which should have been shown .on a controlling ledger on that date and its condition. By reference to Exhibit " A " herewith,it will be seen that the water & light department owed accounts on January 1st,1909,aggregating $35,198.43. This sum is distributed in detail and charged to expense acc-ounts as shown on trial balance under the following headings. Water plant betterments $ 21,262.23 Water Plant Operation 1,073.45 Water Plant Maintenance 371.20 Water Pipe line Extensions 834.56 Water Pipe line Operation 387.72 Water Pipe line Maintenance 483.38 24,412.54 Electric Plant Betterments $ 5,390.53 Electric Plant Operation 2,286.14 Electric Plant Maintenance 1,087.81 Electric Line Extensions 335.41 Electric Line Operation 556.21 Electric Line Maintenance 422.34 10,087.44 Stock account 34,499.98 Pittsburg Meter Co 694.65 3.80 35,198.43 ( Here follows statement of a trial balance ,which is not copied in this record) Inventory of the plant. The inventory of the plant and fixtures,as wire,pole and Pipe mileage and machinery is not included in this report owing to its length and the --- Page break --- 341 .uninteresting technical discriptions,however it is on file in the Superintendents officeand may be obtained.The total valuation of each branch of the plantwas thought sufficient for this report. Assets and Liabilities. A brief review of the assets and liabilities of the Water & Light Plant as of January 1st 1909,may be of interest. We find that uncollected accounts amounting to $ 153,612.29 were on the books but as stated elsewhere all accounts ,without reference to value,are included in the above total,no other safe course being open.All uncollectible accounts may, on approval,be charged off.And I would suggest that this be done as soon as practicable after a careful consideration of the accounts. Available cash to the amount of $ 11,024.33 is shown to have been on hand. Material for which payment had been made amounting to $ 21,980.73 is shown to have been in stock. Material for which payment had not been made ,amounting to $694.65 was also in stock but of course it has an offset in accounts payable . being included in Exhibit " A ". All current liabilities as listed on Exhibit " A "aggregate $ 35,198.43 . The total value of the machinery,real estate,pipe and electric lines and fixtures as per figures furnished me was $ 665,065.14 . Water and Light Accounts . The outstanding uncollected water and light balances after being ascertained were taken into the opening figures just as they stood without elimination.I did not feel that I had any discretion in the matter hence in cluded all accounts . Any uncollectible accounts may be charged off when authorized. Accounts of the State of Texas showed large amounts dueon January 1st 1909,when as a matter of fact much of it had been paid,deficiency warrants having been issued and delivered to the City in settlement thereof. When these warrants were received the accounts should have been credited and an account styled " State Deficiency Warrants"opened and charged with the amountof the warrants.This would have cleared the State'accounts and made a proper record of the transaction.The total amount so paid but not duly credited was $ 1,321.01 . There are a number of old accounts due for line extensions which should have been collected . Special fund . The fund known as the "Cashiers special fund " and used for the payment by check of current expenses should be closed and discontinued and in lieu thereof appro-priations out of the general fund made from time to time for the purposes named. This method would simplify and shorten the work and keep the records up to date . As it is now being run the payments are passed through the books twiceand thous-sands of dollars in time checks,freight bills,pay rolls and other accounts which have been paid ,are frequently carried in the office as cash items.This should not be donebut instead the expenses should be paid by warrant in the first place in-stead of by check,and passed directly through the books ,once for all. Office fund . By reference to another part of this report it will be seen that the Cashier had a cash balance in office Jan.1st,1909,amounting to $ 489.87 .Such a large sum should --- Page break --- 342 . not be carried as office cash. One hundred dollars would be a large sum to carry for the purpose of making change and that is the only pur-pose for which office fund should be used. Goods purchased . Goods purchased for the use of the water and light department should pass through the hands of some representative of the City whose duty it is to see that all goods paid for have actually been received by the City .It is not enough that authority for the purchase has been given but it should be known that the quantity and quality of the goods delivered fully satisfies and covers the order. A portion of the plants earnings are deposited in cash with the Treasure and a portion with the store-keeper in the shape of material and to safe-guard one is just as important as to protect the other. Store room key. I am informed that there is at least one key to the storeroom which is not in custody of the store-keeper. If he is to be held responsible for the the stock no other person should have a key to the room. Meters. Meters are the cause of much friction between the consumers and the water and light office. The City is liable to be the loser when the meters are involved .If in the case of water high registrations is found to have been caused by L. M the City shares in the loss while on the other hand if the meter becomes clogged ,as they do when in use very long ,it runs slow but this is unknown. Water meters seldom run fast but they may show a large consumption owing to leaks. Electric meters are liable to run too fast or too slow, if too fast the customer is heard from forthwith but if too slow, as in the case of the water meter, no complaint is made and the City pockets the loss. The City is at a disadvantage for if excessive consumption is shown, complaint is made and if sustained the City discounts the bill while on the other hand under registration is seldom known and the City unconsciously foots the bill. The trouble cannot be avoided by any means other than the prompt and regular testing of all meters ,which I urgently recommend. " Turn on " and " Cut off ". Owing to disputes and allowances that follow, I would suggest that all agents and other customers be required to make written application at the water and light office for all " Cut Off " and " Turn on " of water and light . Accounts are frequently disputed as to the time the notice was given. If it was a matter of record ,by the party giving it, the City would not have such a large allowance account. Delinquents. I would respectfully recommend that a report be made each month showing the name ,address and amount unpaid of all accounts in arrears for sixty days or more ,and it should be the duty of some one to see that the list is settled as rapidly as practicable . Depreciation . --- Page break --- 343 . Once the management of a corporation is caused to realize the absolute necessity of providing reserves for the depreciation or obsolescence of their property provision is made without delay .I have not found that this important question has ever been considered by these who have from time to time managed the affairs of the Water and Light department of this City. Wear and tear cannot be avoided, hence provision should be made therefor when the earnings are being apportioned. Every day as the sun sinks in the west, the plant has contracted an unseen debt . , depreciation has made inroads and claimed portion of its life and shortened its time of usefulness, and it must seem cry out for help. When the Cry is heard, "Reserve for, depreciation" should come to the rescue and satisfy, through renewals and repairs the demand made. Another and perhaps a more important factor than wear and tear in determin-ing the effective life of an operating asset is that of obsolescence . Buildings or machinery of plants of this character are seldom abandoned because they are worn out. While they are yet serviceable they have become antiquated, or otherwise unfitted for current requirements and are replaced. Therefore, in making provision for wear and tear obsolescence should be taken into consideration. The people of this City has made to feel the full force of this expense since the water and light plant was constructed, and yet no provision has ever been made in advance to meet such expense. When bonds are to be issued the law says : You are about to place your people in a position that will bring them face to face with an obligation and steps must now be taken to provide for the payment of that obligation, and the result is that interest and sinking funds are provided which take care of the obligation at maturity. Just so when the City constructed the water and light plant. Obligations of depreciation and obsolescence were as certain to be encountered as interest and sinking fund obligations, and provision in the way of reserve fund should have been made. I do not believe it too late to begin now as the future has in store much expense of the character named. Estimates of work. Work on the water and light pipe and pipe lines and elsewhere should be done on the estimate plan instead of the present method . The work should be placed on a high business plane .An estimate of the total earnings and fixed expenses for the year should be made .The difference would be, approximately, the available revenue for the year which could be used for renewals, repairs, betterments and other purposes. The entire plant, including the pipe and electric lines should be examin-ed with a view to removals, repairs and betterments that should be made during the year and a careful estimate made of the cost of each piece of work of conse-quence contemplated ,all estimates to be numbered and considered and known by number. These should then be considered ,each as to the necessities of the case, and if the available revenue was found insufficient for all estimates, those that could be safely postponed should give way to those of a more pressing nature. Appropriations for the approved estimates should then be made and as the work progresses the expense should be charged to the proper appropriation or estimate number. A report on each estimate should be made as often as desirable ,showing the progress made and the expense incurred for each class of expense ,as excavation, labor and material. --- Page break --- 344 When the work is finished a complete statement should be made ,showing every detail of the cost of the work and the amount the actual cost had ex -ceeded or fallen below the estimated cost . Spending at random without knowing how numerous the demands may be ,or the sums that may be required to meet them,will lead to results which these suggestion have doubtless happe caused you to picture in your own minds. The estimate system is in general use by large corporations and is of unquestionable value and if it was adopted by the Water and Light Department the mist that now envelopes it along these lines would float away and the true conditions become discernible. Irregularities. While examining the customers ledgers for the purpose of ascertaining the amounts due the City for water ,light and power I noticed an account styled " State of Texas,Adj.Genl,Dept,"on which was charged water,55 days at $ 35.00 -$ 1,925.00.I made inquiry as to why the account had not been paid and was informed that unsuccessful attempts had been made to collect it and it could not be collected.After hearing this statement your Superintendent of Parks and Public Property instructed me to drop the account and not include it in my opening figures.I made a note of the matterand based on to other questions.Later it developed that two pay-ments of $ 500.00 each had been made on the account ,neither of which had been credited on the ledger. I inquired as to the application of the credits and was informed that they had beenapplied to " General Miscellaneous ". I found a number of accounts showing amounts due the City which on inves-tigation were found to have been paid. If the books are to reflect the real condition of the business they must contain each and every transaction ,recorded in a correct manner and at the proper time.This has not been done in the past,and in my opinion,will not be done in the future.Numerous instances could be named if space would permit,but I will mention only a few. While investigating another matter I found that certain cash collected at intervals from December 1st,1906 to July 31st,1908, a period of twenty months ,had not been entered on the cash book or deposited with the Treasurer until the date last mentioned.These collections amounted to $ 456.84.Some collections are now being held off the cash bookfor days at a time. I have reported these facts to the proper authorities,as several of your honorable body are aware,but conditions remain the same as before and in my opinion will so continue un til vigorous action is taken. Comment would be mockery. Conclusion. The result of my labors is before you. The task has not been an easy one. The volume of business it was necessary to investigate was quite large and the difficulties encountered would ,if enumerated,occupy more space than this entire report ,therefore I have not the slightest apology to --- Page break --- 345 . offer for the time consumed . I now commit to your care the books and forms which I have prepared and installa with the sincere hope that you may so direct and guide the affairs of the depart-ment that they may be correctly kept and show forth the desired results at all times. Respectfully submitted, Milton Morris Public Accountant and Auditor . Councilman Hart moved that the report be received and filed and that a copy of same be furnished Councilman Bartholomew which motion prevailed . Liquor tax Ordinance By Councilman Hart an ordinance to amend Title xxviii,Chapter vii,Article 1045 Sectionl,of the Revised ordinances of the City of Austin,providing for the levy and collection of an annual tax on Spiriteous,Vinous and Malt Liquors or medies-ted bitters,and providing a penalty for the violation thereof. The ordinance was read the first time and passed under suspension of the rules by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy ,Hart & Powell 4 Nays none. Fred Carleton Jr The Mayor laid before the Council the resignation of Fred Carleten Jr as Storeresignation as -Keeper,Water & Light Dept.On motion the resignation was accepted. Store Keeper wd &f / The Mayor acting as Supt Parks and Public Property submitted the following appointments in the Water and Light Dept ,and asked that their confirmation lie, ever until the return of Supt Barthelemew.viz: J S Ward for Chief Book Keeper Jno S Ward to be First Book-Keeper,Chas D Casey to be Asst Cashier and H W Heierm Chas Casey Asst Cashier to be Store-Keeper. H W Heierman Store Keeper Councilman Hart nominated A T Corwin to be City Detective to take effect from A T Corwin City August 1st 1909.The nomination was confirmed by the following vote: Detective Yeas Mayor Wooldridge,Councilmen Gracy & Powell 3 Nays none. On motion the Council recessed subject to the call of the Mayor. July 30th 1909. The Council was called to order by the Mayor: Present Mayor Wooldridge,Councilmen Gracy ,Hart '& Powell 4 Absent excused Councilman Barthelemew 1 The Mayor laid before the Council the following resolution: Invitation District Grand Resolved by the City Council of the City of Austin:That a cordial inviLodge & Mutul. I.O.O.F. -tation is here extended to District Grand Ledge No 25 of the Grand Odd Fellows . United Order of Odd Fellows with headquarters in Waco,Texas,to held its annual convention for the year Nineteen hundred and ten in the City of Austin,Texas. The resolution was adopted by the following vote: Yeas Mayor Wooldridge,Councilmen Gracy,Hart & Powell 4 Nays none. Price of Revised City Councilman Hart offered the following resolution: Ordinances. Resolved by the City Council of the City of Austinthat the resolution hereto-fore passed on the 13th day of May 1909,fixing the price to be charged by the Assessor and Collector for copies of the Revised City ordinances owned by the City ,at $ 2.00 when bound in cloth and $ 2.50 when bound in calf be and the same is hereby repealed,and the following price for said Revised ordinances be --- Page break --- 346 .and the same is hereby established and adopted ,to-wit: 75 cents to be charged for said ordinances where bound in cloth and $1.00 when bound in calf and that the Assessor and Collector be notified of the adoption of this resolution. The resolution was adopted by the following vote : Yeas Mayor Wooldridge,Councilmen Gray,Hart & Powell 4 Nays none. On motion the Council `adjourned . . . Jas. S. Johnson City Clerk.