DLLECTING wa
DUPL
485
METHODs
BUREAU of water REGISTER, MANHATTAN
- a : . . .
... " . . . . ...; --> y
Submitted in November, 1908
Commissioner of Water Supply, Gas and Electricity
BUREAU OF MUNICIPAL RESEARCH
261 BRoadway, New York





CONTENTS.
- - . . . - . . Page
Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... 3
Letter of transmittal embodying summary of conditions as found,
- and conclusions . . . . . . . . . . . - . . . . . . . . . . . . . - - - - - - - - - - - - - 5
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .… . . . . . . . . . 10
Part I Present * organization for central direction and control,
- and proposed reorganization for central direction and
control . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - * * * * * * * . . . * * * . 12:
Part II Establishing charges and keeping accounts with con-
Sumers . . . . . . .. . . . * * * * * * * * * * * * * * * * * * . . . . . . . . . . . . . . . . . . . . 24
Part III Present * organization and methods of procedure fol-
lowed in establishing charges and keeping accounts with
- consumers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Part IV Administrative results of defective methods found by
inspection and examination of records ... "
Section 1 Frontage rate branch . . . . . . . . . . . . . . . . . . . . 41
Section 2 Meter rate branch . . . . . . . . . . . . . . . • * * * * * * . . 44
Section 3 Building purposes and taps branch. . . . . . . , 54.
Part V The organization and methods proposed for meeting the
ce:ditions ºccessary to establish accurately water
charges . . . . . . . . . . . . . . . . . . . . . . - * * * * * * * * * . . . . . . . . . . . . . . . . . 75.
Part VI The collection of charges receivable and making return
of receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
Exhibit A –Powers and duties of personnel of the present * organi-
- zation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 8
Exhibit B —Description of the present * records and procedure
Part I. In the office of Water Register . . . . . . . . . . . . . . . . . . . 86
Part II In the office of chief clerk . . . . . . . . . . . . . . . . .. . . . . . . . 89
Part III In the building purposes and taps branch . . . . . . . . . 92
Part IV In the frontage rate branch . . . . . . . . . . . . . . . . . . . . . . . .100
Part V In the meter rate branch . . . . . . . . . . . . . . . . . . . . . . . ... 108
Part VI In the shipping branch ... . . . . . . . . . . . . . . . . . . . . . . . . . 116
Part VII In the meter setting branch . . . . . . . . . . . . . . . . . . . . . . 123
Part VIII In the office of general inspector . . . . . . . . . . . . . . . . . 138
Part IX In the office of cashier . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Exhibit C
Part I List of suggested records and forms for use in the
" . . . several bureaus and divisions of the Bureau of Water
- Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ 142
Part II Description of suggested records and forms, together
with the procedure relating to their use. . . . . . . . . . . . . 149
Part III Draft of suggested plan for the rearrangement of
floor space and for office equipment suited to the pro-
. posed administrative records and procedure
Chart I Present * organization - - . . . . . "
Chart II Suggested reorganization
Index - ..
* The word “present" as applied to organization and methods, and the present
tense as used in descriptions of conditions and procedure have reference, unless
otherwise specified, to the period prior to Jan. 1, 1908 - . -




Hip
44 (24
, //5
Bºg-
COLLECTING WATER REVENUES
METHODS
of the
BUREAU OF WATER REGISTER, MANHATTAN
with
SUGGESTIONS FOR REORGANIZATION
Submitted in November, 1908
to the
Commissioner of Water Supply, Gas and Electricity
BUREAU OF MUNICIPAL RESEARCH, N \ *
261 BROADWAY, NEW YORK
MAY, 1909
s
FOREWORD.
The purpose of this report is fourfold:
1. To describe conditions existing in the Water Register’s Bureau,
Borough of Manhattan, at the time of the examination by the
Bureau of Municipal Research in 1907.
2. To set forth the suggestions made to remedy defects found.
3. To show the steps taken by responsible officials to improve de-
fective methods and procedure. "
4. To emphasize the necessity for a vigorous administration of
the new methods adopted to make them effective.
N otwithstanding the fact that the constructive suggestions
submitted by the Bureau of Municipal Research were formulated
after months of careful study of the administrative problems of the
Register’s Bureau by highly qualified experts, they were submitted
to the department and to the Comptroller not as final conclusions,
but as a basis for discussion. Both the section of the report that
deals with existing conditions and that which deals with sugges-
tions for improvement were offered in a spirit of co-operation. As
an earnest of the constructive purpose of the inquiry, suggestions
for new methods were submitted several months in advance of the
critical sections of the report.
Although in each constructive suggestion proposed, the aim is
to locate responsibility for future failure to safeguard the interests
of the city, in describing conditions existing at the time of the
inquiry, emphasis is placed on defects of methods, without attempt
to attribute non-feasance or inefficiency to personal neglect.
Inasmuch as the conditions found in the Bureau of Water
Register had doubtless existed for years, it was assumed that the
constructive purpose of the inquiry, namely, to secure the most
efficient administration possible of one of the largest municipal
industries in the world, could best be served if administrative
methods and results were accurately described and attention was
focused on new methods to be adopted, rather than on past dere-
lictions.
L95333
The changes in procedure which have been formally adopted
by action of the Commissioner of Water Supply, Gas and Elec-
tricity, with the approval of the Comptroller, are shown in the
appended statement. The actual work of installing new processes
and records is now in progress under the supervision of the
Comptroller. The methods now being installed were finally formu-
lated after careful consideration of the suggestions of the Bureau
of Municipal Research by a committee consisting of representa-
tives of the Departments of Water Supply, Gas and Electricity and
Finance, the Commissioner of Accounts and the Bureau of Mu-
nicipal Research, formed by the Water Commissioner at the sug-
gestion of the Bureau.
In the list of forms submitted as a basis for discussion
(Exhibit C, I), those marked A were adopted by the Commis-
sioner as a result of discussion with representatives of the Bureau;
those marked A R were adopted after reference and conference
with the committee above mentioned; those marked O were re-
ferred to the committee, but by mutual agreement were omitted
from discussion, owing to lack of physical equipment; those marked
N A are forms suggested by the Bureau which were not referred
and have not been adopted by the Commissioner for installation.
The accounting forms adopted, if properly administered, will
enable those in positions of official responsibility to exercise control
over the accuracy of the accounts, as well as to obtain prompt and
accurate information concerning water charges established and
collections made. The forms which have not been adopted have
reference primarily to the administration of inspections and to
the location of responsibility for economy and efficiency in the
prosecution of the bureau’s work. In other words, the system which
is now in process of being installed relates itself primarily to ac-
counting control, while the procedure which looks toward admin-
istrative control over the organization of the bureau has not as yet
received the same favorable consideration.
In adopting the new plan of accounting reorganization, the
Commissioner has assumed responsibility for its execution. By
failure to adopt some method whereby the Water Register may
exercise intelligent direction over the personnel, he has assumed
responsibility for conditions present which demand his serious
attention. -
BUREAU OF MUNICIPAL RESEARCH.
4
LETTER OF TRANSMITTAL.
Bureau of Municipal Research,
261 Broadway, -
New York, November 9, 1908.
Hon. John H. O’Brien, Commissioner, -
Department of Water Supply, Gas and Electricity,
New York City.
Dear Sir :
In April, 1907, in accordance with your offer of co-operation,
the Bureau of Municipal Research undertook a study of the activities
of the Department of Water Supply, Gas and Electricity. The
report herewith submitted, together with the related exhibits, as
follows: Exhibit A, Exhibit B, Parts I.-IX. ; Exhibit C, Parts
I.-III.-deals only with the Bureau of Water Register of Man-
hattan. During the course of the investigation on which this
report is based, we have been continuously in touch with the
Water Register, and from time to time have conferred with other
heads of bureaus and branches, as well as with your honor and your
deputies. On May 28th, 1908, we rendered to you an interim report
containing our constructive suggestions without comment. Since
that time the part which dealt with the building purposes and taps
branch has been adopted by you. We now formally submit as a
matter of record our final Report on the Organization and Admin-
istrative Methods of the Bureau of Water Register of Manhattan,
containing our findings of fact and our reasons for suggesting a
complete reorganization of that branch of the service, the princi-
pal features of which have been from time to time informally
discussed with you.
In presenting this report we beg to bring to your attention in
summary form the conditions as found and the conclusions reached:
1. The administrative problems of the Bureau of Water Register
3.Te : -
a. To determine accurately the amount of charges to be made
against persons or property using city water.
5
To protect the rights of the city by making an accurate
record of these charges in the form of accounts against the
persons and liens against the properties benefited.
To collect all such charges during the period prescribed by
ordinance.
To make return of all collections to the City Chamberlain
and of all charges in arrears to the Receiver of Taxes.
To report to the Comptroller the amounts collected in order
that the Comptroller and the Commissioners of Accounts
may audit the receipts of the city from this source.
The methods employed in the bureau were found to be such
that none of these purposes might be effectively carried out.
Defects as to methods revealed by the investigation may be
summarized as follows:
8.
With respect to charges made for water used the methods
employed were not well designed or administered:
1) To determine the accuracy of
a) Frontage rate charges.
b) Meter rate charges.
c) Charges for water used for building purposes.
d) Charges for water used by the shipping in New
York harbor. -
2) To determine the charges for material and labor, for
meters set and repaired.
With respect to the records of account for water charges
there was no adequate method employed for determining or
controlling:
1) The accuracy of water charges recorded.
2) The accuracy of bills rendered for water charges.
3) The accuracy of records of collections.
4) The accuracy of the list of accounts returned to the
Receiver of Taaces as in arrears. - - -
As to collections made by the Bureau of Water Register:
1) There was no adequate method of determining
whether the amount actually collected was deposited
with the Chamberlain.
6
2) There was no adequate method of determining
whether the amount reported as having been col-
lected and returned to the Chamberlain was the
amount which should have been collected.
d. As to the report to the Comptroller:
1) There was no basis for audit of the accuracy of the
receipt vouchers as returned to the Chamberlain and
received by the Comptroller from him.
2) There was no adequate basis for the audit of receipts
by the Commissioners of Accounts as required by
law.
Ascertained facts on which these conclusions as to adminis-
trative method are based are:
a. That frontage rates were in many instances erroneously
charged, for the reason:
1) That property charged on the frontage rate basis
had been falsely reported as to frontage.
2) That property on the frontage rate basis had been
falsely reported as to the character of use.
3) That property on the frontage rate basis had been
falsely reported as to the character of fixtures and
appliances.
b. That meter rate charges were in many instances errone-
ous for the reason: -
1) That meters did not accurately measure the water
used:
a) The character of meter being such as to be
easily impaired and tampered with.
b) Many of the meters having been permitted to
remain in a condition of neglect for long periods
of time.
2) That charges against the property of persons having
meters which were out of repair were averaged, and
that averaged charges were compromised in settle-
ment.
3) That much water was used which did not pass
through the meters:
a) Inadequate protection having been provided
against by-passes.
b) Meters removed for purposes of repair not hav-
ing been promptly replaced.
c) Inadequate provision having been made to pre-
vent metered property or apparatus from ob-
taining water from properties or persons paying
for water on a frontage rate or term rate basis.
c. That charges for water used for building purposes were
erroneous for the reason: - - - -
1)
2)
3)
4)
5)
That no provision was made for obtaining esti-
mates from architects at the time application was
made for a permit.
That the clerical labor necessary to the accurate
determination of the charge was not performed.
That the procedure adopted by the building pur-
poses and taps branch for determining charges did
not assume or require accuracy.
That new constructions, alterations and demolitions
were not adequately inspected.
That adequate administrative supervision and con-
trol were not exercised over the building purposes
and taps branch.
d. That the charges for water used by the shipping in New
York harbor were in many instances erroneous for the
Tea, SOI) .
1)
2)
That the Bureau of Water Register was inade-
quately informed as to the vessels and apparatus
which might use water.
That inadequate provision had been made for deter-
mining what vessels and apparatus within the harbor
were using city water.
8
3) That inadequate provision had been made for pre-
venting vessels and apparatus taking water from
properties or persons who were paying for water
on a frontage or annual rate basis.
e. That the city was not adequately protected against delays
in payment of charges for labor and material and meters
set and repaired, nor were the persons against whom such
charges were made protected against unjust charges by
plumbers.
4. The financial result of defects in organization and adminis-
trative methods is a very great loss to the City of New York
in revenue, as well as an inordinate cost to the city for work
actually performed.
The purpose of this report, in so far as description and criti-
cism of methods and the result of administration are concerned,
is to lay the foundation for consideration and intelligent discus-
sion of the problem and to emphasize the need for change. Drafts
of forms of the suggested records are at present in course of prepa-
ration in the Water Register’s Bureau for installation.
Respectfully submitted,
BUREAU OF MUNICIPAL RESEARCH.
Per
HENRY BRUERE,
Director.
F. A. CLEVELAND,
Technical Director.
INTRODUCTION.
The Corporation of the City of New York, as the proprietor
of water works, discharges two distinct classes of business functions:
1. It acts as a construction company, having direction over
new constructions and extensions.
2. It maintains and operates five great water supplying sys-
tems called, respectively, the Croton water system, the
Bronx River water system, the Queens water system, the
Brooklyn water system and the Richmond water system.
ºf ºf Administratively, the first of these two functions (construc-
*Water Res: tion) presents, primarily, an engineering problem. The second
function above described requires administrative attention to be
given (a) to the maintenance and operation of physical properties,
(b) to the revenue aspects of the enterprise. That is to say, the De-
partment of Water Supply, Gas and Electricity must care for its
water sheds; it must maintain its reservoirs, its aqueducts, its mains,
and it must operate and maintain its pumping stations. These are
the physical and mechanical aspects of operation and maintenance.
It must also determine the amount of the charge to be made
against each water user; it must record the charges so determined,
and, under the charter, it must currently collect water rates and
accounts receivable, making return therefor to the City Chamber-
lain, reporting all arrears to the Receiver of Taxes—such return and
report being subject to the audit and accounting control of the
Comptroller. These are the revenue problems to be administered
within the department. Corresponding roughly to the functional
activities described, and not including funding provisions, the rec-
ords and accounts have been divided into : x-
1. Construction records and accounts.
2. Expense records and accounts.
3. Revenue records and accounts.
The construction and expense records and accounts are under
the general supervision of the auditor. The revenue records and
IO
accounts are under the direction of the Water Register. It is to
administer revenue responsibilities, establish revenue charges, keep
revenue accounts, and make revenue collections and returns that
the several bureaus of the office of Water Register have been
organized.
The present organization of the Bureau of Water Register,
Manhattan, is shown in outline on Chart I. The personnel and
duties are described in detail in Exhibit A. The present methods
and procedure are fully set forth in Exhibit B, Parts I to IX,
inclusive. The suggested reorganization is shown in outline on
Chart II. The proposed records, forms and procedure suggested
for their use are described in detail in Exhibit C, Parts I to III,
inclusive.
The revenue branch of administration, the Water Register's
office, may be considered with reference to three classes of func-
tions: -
1. Those of central direction and control.
2. Those which have to do with the establishment of charges
receivable and the keeping of accounts with water con-
SULIOleI’S.
3. Those which have to do with collecting charges receivable
and making returns therefor.
It is in relation to these three classes of functions that de-
scription, criticism and constructive suggestion for reorganization
will be discussed.
The organi-
Zation of
the Bureau of
Water Regis-
ter,
I I
PART I.
CENTRAL DIRECTION AND CONTROL.
The problem of central control is one of keeping informed as
to the current work and operative results of the several branches of
the Bureau of Water Register, and of exercising intelligent official
discretion in the determination of such questions as may not be
delegated to the several branch heads. $
#.#. The present organization for purposes of central direction and
– ;..." control over the Bureau of Water Register is as follows:
1. Office of Water Register. . . . . . . . . 2
Register . . . . . . . . . . . . . . . . . . 1
Secretary . . . . . . . . . . . . . . . . 1
2. Office of Chief Clerk. . . . . . . . . . . . 9
Chief clerk... . . . . . . . . . . . . . 1
Complaint clerk..... • * * * * * * 1
Mail clerks. . . . . . . . . . . . . . . . 2
Messenger . . . . . . . . . . . . . . . . 1
Stenographers . . . . . . . . . . . . . 4
3. Inspection Branch. . . . . . . . . . . . . . 4
Chief inspector. . . . . . . . . . . . 1
Acting general inspector. ... 1
Assistant general inspector... 1
Clerk . . . . . . . . . . . . . . . . . . . . 1
Total . . . . . . . . . . . . . . . . . . . . . . . . . 15
º Information from the branch heads comes currently to the
reported. Water Register from :
1. Daily reports of collections by the cashier and by the
financial clerk assigned to the building purposes and taps
branch.
2. Weekly reports of the chief inspector, showing the assign-
ments, duties, etc., of each member of the staff.
I2
The inadequacy of this information is at once apparent:
1. No time records are kept. In lieu thereof daily memo-
randa and personal statements as to delinquents are
supposed to be made by the chief of each of the several
branches direct to the Register. If, however, for some
reason this information is not given, the delinquency is
lost sight of.
2. A considerable portion of the time of the Register is taken
up with hearings on various classes of complaints. Al-
though this is a very important part of the work of ad-
ministration, and is the means whereby the Register is
able to keep in direct touch with the water user who is a
complainant, and with persons employed by the consumer
or by the bureau in setting meters, no minutes are kept
of such hearings and no formal record thereof is preserved
in the department.
3. Neither the office of Register nor any other division of the
bureau keeps a file for the current collection of informa-
tion necessary to the making of the stated reports re-
quired to be made to the Commissioner, consequently
these reports are often delayed while information is
sought that should have been currently assembled.
For purposes of central direction and control, both the organ-
ization and the procedure by which information is recorded and
reported are defective. As a matter of organization there is not a
proper co-ordination of responsibility. In the office of Register the
secretary acts in the capacity of office secretary, having little or no
supervision over the details of the business of the bureau; the chief
clerk, although held responsible for general supervision over the
several branches of work, does not occupy the position of assistant
register or direct representative of the official head; he cannot en-
force his orders, as few powers are delegated to him. As a result,
the Water Register may be said to have no direct representative; he
himself deals personally with every clerk in charge, as well as with
the public. Persons calling are free to go direct to him without
inquiry being interposed as to the nature or importance of their
business. Upon data obtained through personal contact, it is the
practice of the present Water Register to go directly to the subject
in hand in his own way, without regard for or reference to the chief
clerk or to the clerks in charge of branches.
In adequacy
of reports
and records.
Defects in
organization
and pro-
cedure.
I 3.
Effort of the
Water Regis-
ter to correct
Such a practice is a common result of method and procedure
which give to each branch head or chief of a division of work in
an office or department, a monopoly over information concerning
the current details of business. Without a general bookkeeper and
without the means of exercising central accounting control, with-
out daily, weekly and monthly reports which will regularly bring
before the Water Register the facts necessary to intelligent guid-
ance of the work of the bureau, the most effective method which
he can employ is that of a master detective. To serve efficiently
in the capacity of detective, it is necessary for him to go under,
instead of through, his chief clerk and his branch heads. On the
other hand, an organization which would bring to the Water Regis-
ter currently the information required to make him an efficient
chief administrator, would necessitate that he work through his
chief clerk and branch heads. Under the present regime, when the
Water Register is in his office he is beset with inquiries and com-
plaints. When he is absent, the business of the bureau is run by
a group of independent and co-equal units, the affairs of each
going on without a strong central co-ordinating administrative
head; at such times the only administrative control over details
is found in the personal contact which is gained by the chief clerk.
-ne defects of the organization of the Water Register’s Bureau
as a whole may be thus summarized:
1. There is no provision made in the organization for the
co-ordination of responsibility.
2. The Water Register is inadequately provided with the
means of regularly obtaining information that would en-
able him to exercise administrative control over employees
and hold them responsible.
3. The means of gaining personal contact, which he has been
required to adopt, encumbers him and his time with many
matters of unimportant personal inquiry, leaving little
opportunity for the consideration of the larger aspects of
business, and for the determination of questions requiring
the exercise of official discretion.
Realizing the weakness of the present organization and methods
during the period which has come under our observation, the Water
Register has sought to modify the procedure so as to make his office
more effective. As an example of his efforts to this end is cited the
I4
recent change made in the method of reading meters. Beginning
with February 26, 1908, the field books which previously had been
placed in the hands of inspectors and which contained the history of
meter readings for several years, were abandoned. The meters are
now required to be reported on separate slips. Under the instruc-
tions of the Water Register, these slips are to be mailed at the end
of each day from the place of last reading, thus avoiding many of
the opportunities for collusion which had previously existed. These
instructions have not been strictly followed, but a better basis exists
for administrative control over inspections, if utilized. In cases of
suspected illegal use of water the present Water Register has been
particularly active, having assigned to this work a confidential
inspector, besides giving to the subject much of his own time. An-
other object of special inquiry by the present Water Register has
been the inspection of the water front through the water patrol
boat and the corps of special inspectors.
The organization proposed for central direction and control
over the various branches of the Bureau of Water Register would
comprise:
1. Office of Water Register. . . . . . . . . 2
Water Register. . . . . . . . . . . . 1
Secretary . . . . . . . . . . . . . . . . 1
2. Office of assistant water register
and chief clerk. . . . . . . . . . . . . 11
Assistant register and chief
clerk . . . . . . . . . . . . . . . . . ... 1
Complaint clerks. . . . . . . . . . . 2
Mail clerks. . . . . . . . . . . . . . . . 2
Time and payroll clerk. . . . . 1
Messenger . . . . . . . . . . . . . . . . 1
Stenographers and listing
clerks . . . . . . . . . . . . . . . . . . 4.
3. Division of accounting control. . . . 15
General bookkeeper. . . . . . . . . 1
General ledger clerk. . . . . . . . 1
Billing clerks. . . . . . . . . . . . . . 6
Bill filing and bill listing
clerks . . . . . . . . . . . . . . . . . . 4
‘Card record clerks. . . . . . . . . 2
General file clerk. . . . . . . . . . . 1
Plan of
reorganiza-
4. Division of inspection control. . . . - 2
Chief inspector. . . . . . . . . . . . . 1
Clerk . . . . . . . . . . . e s e º e e º e e 1
Total . . . . . . . . . . . . . . . . . . . . . . . . 30
To make effective the central direction and control of the
tº proposed Bureau of Water Register, a net increase of fifteen clerks is sug-
Or
central
control.
gested, two of whom would be assigned to the office of assistant
register and chief clerk, and fifteen to the division of accounting
control, a branch of the service which does not at present exist. A
reduction of two is suggested in the office organization of the division
of inspections, leaving the net increase of fifteen. The increases sug-
gested are not only necessary in order to overcome the present
defects in organization, but under the plan proposed marked reduc-
tion in the net cost of service will be effected by reducing the
number of clerks in the consumers’ ledgers branch. - -
Office of the Water Register.
In order that the Water Register may be kept thoroughly in
touch with every division and branch of service, it is suggested that
the following reports be required:
a. Daily report by the time and payroll clerk in the office of
assistant register and chief clerk, showing over and lost
time.
b. Comparative monthly reports by the payroll clerk showing
over and lost time.
c. Monthly reports by the complaint clerk in the office of the
assistant register and chief clerk showing by classes the
number of complaints received, the number of complaints
acted on, the balance not acted upon, etc.
d. Daily report by the cashier showing collections made, by
classes of revenue accounts receivable. -
e. Comparative monthly report by the cashier showing col-
lections by classes.
f. Comparative monthly balance sheet, general ledger ac-
count current and revenue account.
I6
g. Comparative monthly report from the building purposes
and taps branch. º:
h. Comparative monthly report from the shipping branch.
i. Comparative monthly report from the meter setting
branch.
j. Daily report of the division of inspections showing the
number and classes of inspections made by each inspector.
k. Comparative monthly report by the division of inspections.
1. Report on special assignments.
Besides the reports above referred to, it is contemplated that
the Water Register have in his office records of the various classes
of actions taken by him as follows:
a. Record of actions taken on reports showing the use of
unmetered water for purposes that should be metered.
b. Record of actions taken on reports of illegal use of water.
Record of actions taken on complaints for excessive
charges by city plumbers. -
d. Record of actions taken on complaints against licensed
plumbers.
In order that the Water Register may have control over such
documents as may be considered of a privileged character, it is
suggested that there be kept in his office under the jurisdiction of
his secretary:
a. A file of applications to the Commissioner for appoint-
ments and removals.
b. A file of special assignments for inspections, examinations,
etc. w
c. A file for the current collection of such data by the secre-
tary as may be necessary for the prompt preparation of the
quarterly and annual reports of the Water Register to the
Commissioner.
The administrative advantages of the above-described reports,
records and files are obvious. Their value, however, depends largely
on the promptness with which they are delivered and the accuracy
of the information they contain. These two ends have been defi-
nitely provided for, as will be shown in the description of work
in the several divisions, offices and branches that follows. It is
- 17
Suggestion
for reorgan-
ization.
Co-ordinat-
ing and
directing
head.
Administra-
tion of
complaints.
contemplated that under the central control of the general book-
keeper the books will be closed promptly and their accuracy en-
sured. -
Office of Assistant Register and Chief Clerk.
To relieve the Water Register from the details of business, ex-
cept in such cases as may seem important, and to leave him free to
give his attention to the current reports of work done and to the
larger and discretionary aspects of administration, it is suggested
that the office of assistant register and chief clerk be created. The
vicarious relation of the assistant register and chief clerk is shown
on Chart II. His duties would be to represent the Register in his
absence, as to both responsibility and authority, to have imme-
diate charge of the details of central administration and to perform
such duties of a general nature as might be assigned to him by the
Register.
Through, the office of the assistant register and chief clerk
would pass all of the regular reports from the other divisions and
branches of the service to the Water Register. Subject to the direc-
tion of the Water Register, the assistant register and chief clerk
would act as a general co-ordinating and directing head over the
central accounting branch, inspection branch, the consumers’ ledgers
branch, the shipping branch, the building purposes and taps
branch, the meter setting and repairs branch, and the collection
branch. To his office would come all mail for dating and distribu-
tion by the mail clerk. All complaints and advices of violations
and omissions would come to the complaint clerk in his office.
Under his direction would also be the payroll and time clerk, and
the general stenographic and messenger service. To the chief clerk
would be assigned such inspectors as, in the opinion of the Water
Register, might be necessary to give proper attention to complaints
and violations.
The position of complaint clerk is not important at the present
time. Under the plan proposed, the complaint clerk would be one of
the most important factors in the bureau. To be efficient, it would
be necessary that he be acquainted with details of business in every
division, office and branch to which complaints are referred. He
would be responsible for central administrative control over the
correction of matters complained of. All complaints would be re-
ferred to divisions or branch heads only after determination on the
I8
*
part of the complaint clerk, (1) whether a complaint was well
founded, and (2) whether the complaint might be disposed of
upon the information obtainable by him without reference. For
example, if a complaint were made asking that a meter be removed,
it would be for the complaint clerk first to determine whether a
meter is located on the property of the complainant. After this is
determined, the complaint would be referred to an inspector as-
signed to the office of chief clerk. Upon the report of the inspector
it would be referred by the complaint clerk to the Water Register,
who would decide whether the meter should be removed. If the
decision of the Water Register were in the affirmative, this decision
attached to the complaint would be the authority for an order to
the chief of the meter setting and repairs branch for removal,
notice also being sent to the owner informing him of the determina-
tion in the case.
The mail clerk would be held responsible: (1) for opening,
dating and properly assorting all mail received; (2) for proper dis-
tribution of all complaints to the complaint clerk; (3) for knowl-
'edge as to whether attention has been given to mail; (4) for listing
all checks received for the payment of water revenue accounts re-
ceivable, and (5) for listing all checks returned, as is fully described
in Exhibit C, under title of the work of the cashier’s Office.
The time and payroll clerk would be responsible: (1) for
keeping the time and payroll register; (2) for knowing that all pay-
rolls were supported by properly certified time sheets or time cards,
and (3) for making report to the Register of over and lost time,
whether excused or unexcused.
The Central Accounting Branch Proposed.
As above stated, there is at present no effective method of con-
trol either over the accuracy of the accounts or over the integrity of
those dealing with the income of the city from water rates and per-
mits. The division of accounting control suggested is designed to
accomplish both ends. No added expense would be imposed on the
bureau by the method of central control proposed; on the contrary,
an actual economy would result.
In the division of accounting control would be kept the cen-
tral and controlling records of the bureau, the work being con-
ducted in five divisions, namely, general bookkeeping branch, billing
branch, bill filing branch, card record branch, the general files
branch.
Handling
of mail.
Time and
payroll
records.
Present lack
of accounting
control.
I9
In the general bookkeeping branch would be:
a. A general ledger of controlling accounts and a general
C.
journal through which entries would be posted to the gen-
eral ledger and frontage rate revenue journal for pur-
poses of checking up in detail the frontage rate revenue
supporting the general ledger frontage rate revenue ac-
count.
The meter rate and miscellaneous revenue journal for
checking up in detail meter and miscellaneous revenues
supporting similar revenue accounts in the general
ledger.
A consumers’ ledger journal for purposes of exercising
accounting control over each frontage rate and meter
ledger kept in consumers’ ledgers accounts branch.
Through these several forms of record, independent control
would be established both over the accuracy of revenue accruing
and over the promptness with which reports would be made and
advices exchanged. •
The controlling accounts to be kept in the general ledgcr would
1.
be as follows:
Asset accounts:
Frontage rates receivable.
Meter rates receivable.
Metered shipping rates receivable.
Building purposes rates receivable (supplementary).
Miscellaneous revenues receivable.
Chamberlain.
Petty cash.
2. Liability accounts:
3.
Over and double payments—frontage rates.
Over and double payments—meter rates.
Revenue accounts:
Revenue—frontage rates regular.
Revenue—frontage rate extras.
Revenue—frontage rates—penalties.
Revenue—meter rates regular.
Revenue—meter rates—penalties.
Revenue—shipping permits regular.
Revenue—shipping permits extras.
Revenue—metered shipping rates.
2O
Revenue—building purposes permits—demolitions.
Revenue—building purposes permits—alterations.
Revenue—building purposes permits—new construc-
tion.
Revenue—building purposes permits—extras.
Revenue—taps permits. *
Revenue—miscellaneous.
4. Clearing account—Department of Finance.
It is from these accounts that the comparative trial balance,
account current and revenue accounts would be taken off at the end
of each month as a report to the Water Register.
In the frontage rate revenue journal would be carried all
of the different classes of frontage-rates-regular, frontage-rates-
extras and frontage-rates-penalties. In the meter rate and miscel-
laneous revenue journals would be carried the revenue accruing
from meter-rates-regular, meter-rates-penalties, meter-rates-ship-
ping, and the several classes of shipping permits, building purposes
and taps permits, and miscellaneous revenue. From these two jour-
nals would be made a report to the Water Register of classified
revenue in detail. .
The consumers’ ledgers journal would carry by columnar ar-
rangement an account with each ledger, through which would be
passed all charges and all credits by ledger totals, thus enabling the
Revenue jour-
Il &l I S.
Method of
exercising
Control Over
consumers'
ledgers.
general bookkeeper to obtain control over the accuracy of each sub-
sidiary ledger as proved by the trial balance, and permitting the sub-
sidiary ledger bookkeepers to take off a trial balance at any time
for purposes of such proof.
At the present time frontage rates bills are made up as called
for and meter rate bills are made twice a year and sent to the con-
Sumer. The bills are hand written in single copy with a stub at-
tached. Not only is a large amount of time lost by this process, but
in the frontage rate and meter rate branches the equivalent in time
of twenty-four clerks is used for rewriting records and billing; but
practically no means of accounting control is established. Frontage
rates are established each year by having the frontage rates ledgers
rewritten; when a frontage rate bill is desired, it is necessary for the
clerk to go to the ledger in which the account is kept, find the proper
account, then by independent process write both the bill and the
stub, which, when written, are handed to the person making the
request, without any record of the bill being made in the bureau.
2 I
The proposed
card record
branch.
In order that the cost and delay of rewriting the frontage rate
ledger each year may be avoided, while providing at the same time
for all of the historical and descriptive information necessary to
give a complete record of each property and the data necessary to
establish the frontage rate charge, a card record is recommended
(Exhibit C, Parts I and II). This card record would contain a
separate card for each water-using property, with description of
fixtures, special uses, changes and other data necessary to estab-
lishing the charge at the billing period, and would be kept
by card index clerks under the control of the general book-
keeper. From it all frontage bills would be written, the amount of
charges being posted to the frontage rate ledger. The card would
also serve as an index to the subsidiary or consumers’ ledgers, being
filed by section, block and lot number.
To the end that the present cost and delay in billing may be
largely reduced, it is suggested:
1. That all frontage rate bills be written prior to May 1st of
each year.
2. That they be written by billing clerks in the billing branch,
under the direction of the general bookkeeper.
3. That they be written in quadruplicate on billing machines
with adding attachments, schedules of the bills in dupli-
cate being also made at the same writing.
4. That after being checked and approved to the card index
record, one copy of the schedules of bills written be sent
to the Comptroller as an audit sheet for the use of the
auditor of receipts in proving the correctness of the daily
collections as returned by the cashier.
5. That the meter bills be written semi-annually from the
meter ledgers.
6. That the bills be in quadruplicate, with schedules in
duplicate, and in much the same form as frontage rate
bills.
7. That the metered shipping bills be treated in the same
manner as the regular meter bills.
The method of writing and procedure are shown in detail in
Exhibit C, Parts II and III hereto attached.
22
By the billing process proposed, not only would there be a net
saving in time and expense, but delay would be avoided in making
payments, and the bill might be used as an effective means of exer-
cising accounting control both over the cashier and over the accuracy
of consumers’ accounts as kept by the consumers’ ledgers clerks. After
the bills had been written and checked to the schedules as before
described, one schedule having been delivered to the Comptroller
for an audit sheet, the other schedule would go to the general
bookkeeper. The bills themselves would be delivered to bill filing
clerks in the bill filing branch, under the direction of the general
bookkeeper, where they would be filed in cabinets by section, block
and lot number, the bill filing clerk also having a cross index by
property description. Consumers desiring to pay bills would not,
as at present, apply to ledger clerks to have the bills written before
presenting them to the cashier, but would apply to the bill filing
clerk, who would turn to the cabinet containing the section and
block, withdraw the bill corresponding with the description, detach
the quadruplicate or memorandum bill and hand it to the consumer.
After payment of a bill, the bill filing clerk would detach the
original and duplicate and pass them to the cashier, retaining the
triplicate copy for his files of bills paid. At the end of the day the
triplicate copies of bills sent to the cashier for payment would be
assorted by the listing clerks in the bill filing branch. After being
assorted, they would be listed on schedules in sequence of book and
folio numbers. These lists would be made on listing and adding
machines, a footing being shown for the amounts to be posted to
each ledger book. These schedules would be sent to the general
ledger and journal clerk, who would check the total amount of the
schedules to the daily report of the cashier. These schedules would
be journalized in the consumers’ ledger journal in the office of the
general bookkeeper and sent to the consumers’ ledger clerks for
posting, thus establishing a control over credits to each ledger.
Files of all papers and documents supporting the general
journal entries and books of accounting control, as well as other
documents and authorities having an accounting or reporting sig-
nificance would be kept under the general bookkeeper. The files
would be classified by subject and by section, block and lot refer-
ence. By the centralization of the files under a clerk specially
charged with their keeping, the Register and the heads of the divi-
sions and branches of the bureau would at all times be able quickly
to obtain documents and papers desired.
The use of
bills for
purposes of
accounting
control.
23
PART II.
ESTABLISHING CHARGES AND KIEEPING
ACCOUNTS WITH CONSUMERS.
The ad- Administratively, the establishing and recording of each class
ministrative &
problem. of water charges presents the following general problems:
1. While rates as fixed by ordinance are uniform for all
persons, the amounts of individual charges to water con-
Sumers and properties depend upon conditions, and these
s conditions must be determined by administrative processes.
2. The aggregate of revenue charges accruing to the city for
water used depends on the promptness, completeness and
correctness of reports made by the employees of the Bureau
of Water Register with respect to conditions present at
each property to be charged.
3. Each employee to whom the administration must look for
promptness, completeness and correctness of informa-
tion is constantly confronted by inducements to make
false returns and false records and to neglect his duty.
In these circumstances those in official position not only owe
it to the city, but to themselves and to the civil service, so to Or-
ganize and to adopt such methods and procedure as will insure accu-
racy of returns and relieve employees from the temptation to accept
inducements to betray their trust or neglect their duties.
Frontage Rate and Meter Rate Charges and Accounts.
Conditions The administrative problem may best be understood when con-
jºins sidered with relation to each class of charges to be determined. For
*** frontage rates the Board of Aldermen has established a minimum,
application of which must depend on the conditions reported for the
following variants:
1. Number of front feet:
a. Front building.
b. Rear building.
2. Number of stories:
a. Front building.
b. Rear building.
24
There may be as many variants of the first general class (num-
ber of front feet) as are established by measurement; each of the
last general class (character of fixture) again may be multiplied
by the number of fixtures of each class used. From this statement
Classes of use:
Extra families.
Bars.
Liquor and lager beer saloons.
Dining saloons.
Laundries.
Barber shops.
Bakeries.
Soda, mineral water and root beer fountains.
Fish stands. -
Florists.
Photograph galleries.
Bottling establishments.
. Hotels and boarding houses.
Milk depots.
Classes of fixture:
!
i
Water closets and urinals.
Baths and bathing tubs, private houses.
Baths and bathing tubs, public houses, boarding
houses and bathing establishments.
Wash boxes.
Stalls.
Steam engines.
Baptistries.
Horse troughs.
it will appear:
1.
That the number of varying conditions that determine
the application to a particular property of the frontage
rates established by ordinance is so great, that it is pos-
sible to have a different amount for each property in the
city which is on a frontage rate basis.
That the accuracy of each charge made and recorded de-
pends:
25
Conditions
determining
meter rate
charges.
a. Un the accuracy and completeness of information ob-
tained from the field as to the conditions present with
each water-using property, and
b. On the fidelity with which conditions are recorded,
and charges are computed and stated in the accounts.
The difficulty of determining property conditions, the uncer-
tainty as to the amount of water which may be used under any ordi-
nance or departmental rule fixing frontage rates, and the uncon-
trolled waste of water which is incident to such an unmeasured use,
have suggested that the entire water service of the city be placed on
a metered basis. A metered service, however, is not without serious
administrative difficulty. While there is only one rate established
in the city per cubic foot of water used, charges against metered
property must depend upon :
1.
10.
The adoption of a mechanical device:
a. Adapted to determining accurately the number of Cu-
bic feet consumed.
b. Which may not be impaired without prompt discovery.
The proper setting of such a meter or mechanical device.
Correct information as to the part of the property which
has been metered, when both metered and unmetered
use of water is permitted. º
Ascertaining whether by-passes have been made or other
means provided for obtaining water which is not measured
or charged for. r
Determining whether the meter is at all times in condi-
tion of repair and continues to measure accurately the
water which passes through it.
Prompt report as to when the meter gets out of repair or
when it has been tampered with, and whether the meter
has been promptly repaired and reset.
Prompt registration of the fact as to when the meter has
been permanently removed and the property is again to
be charged on the frontage rate basis.
Accurate readings of the meter index.
Correctly reporting such readings.
Correctly recording such readings in accounts against the
property or person to be charged.
26
Each of the conditions above described presents its own ad-
ministrative difficulties, in overcoming which the department must,
of necessity, rely on employees entrusted with the mechanical work
and with obtaining, reporting and recording the information.
Charges for Shipping.
Vessels and shipping apparatus on the water front which use
city water present another class of administrative problem in estab-
lishing and recording charges. Many of the largest users are required
to take water from metered hydrants, in which case not only is the
meter problem present, but also the problem of correctly ascertaining
whether vessels recorded as taking water at metered hydrants may
not take water from fire hydrants and unmetered property, or from
vessels which have permits to use unmetered water, thus depriving
the city of a part of its revenue. Provision is made for the use of
unmetered water by permits. These permits are rated by ordinance
according to the classes of vessel and apparatus for which applica-
tion is made, about eighteen different classes being established. The
amount and correctness of charges for permits depend, therefore,
upon :
1. Information with respect to vessels taking water, and
2. The correctness of information as to the class of vessel or
apparatus to which a permit is issued.
Since these permits are issued for definite periods, it is also
important to know that no time elapses between the date of the
expiration of the permit to take water, and the beginning date of
the period of the next permit charge. The roving character of water
craft, the proximity of the city to other municipalities and private
docks having convenient water supplies, the use of condensing
apparatus for the conversion of salt water into fresh water for the
boilers—all of these conditions make difficult the problem of de-
tecting the illicit taking of water.
Charges for Building Purposes.
Much water is used throughout the city by private individuals
for building purposes; demolitions must be wet down to prevent
dust; alterations and new constructions require water for mortar and
cleaning, as well as for steam and hydraulic apparatus employed in
Conditions
determining
shipping
charges.
Conditions
determining
building
purposes
charges.
27
building operations. What are known as regular rates for building
purposes are fixed by ordinance, but again their application depends
on such varying conditions as the number of bricks, the square yards
of mortar, the cubic yards of stonework, etc. Approximately cor-
rect information as to these conditions may be obtained in advance
from applications made from the plans submitted, or by inspection
after operations have begun. In any event, although the estab-
lished rates are uniform, charges are different for every demolition,
alteration or new construction. Besides the regular building
charges, other rates have been fixed for what are known as extras,
or for water used by apparatus employed in building operations.
The accurate determination of each class of rates thus presents a
difficult administrative problem.
28
PART III.
THE PRESENT ORGANIZATION AND THE METHODS
AND PROCEDURE FOLLOWED IN ESTABLISHING
CHARGES AND KEEPING CONSUMERS’ ACCOUNTS.
The present organization for establishing charges and keeping
consumers’ accounts is as follows:
Frontage rate branch. . . . . . . . . . . . . . . . . . . . . . . 19
Clerk in charge. . . . . . . . . . . . . . . . . . . . . . . . 1
Clerks keeping records and billing. . . . . . . 8
Posting and billing clerks. . . . . . . . . . . . . . . 2
Clerk checking coupons against cash post-
ings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Measurers and laborers. . . . . . • * * * tº e e º e º & e 6
Special work. . . . . . . . . . . . . . . . . . . . . . . . . . 1
Meter rate branch. . . . . . . . . . . . . . . . . . . . . . . . . 24
Clerk in charge. . . . . . . . . . . . . . . . . . . . . . . . 1
Clerks posting meter readings. . . . . . . . .... 3
Billing clerks. . . . . . . . . . . . . . . . . . . . . . . . . . 16
Cash posting clerks. . . . . . . . . . . . . . . . . . . . . 2
Clerk checking coupons against cash post-
ings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Complaint clerk. . . . . . . . . . . . . . . . . . . . . . . . 1
Meter setting and repairs branch. . . . . . . . . . . . . 19
Clerk in charge. . . . . . . . . . . . . . . . . . . . . . . . 1
Permit, notice, violation and record clerks. 9
Inspectors:
Pipe yard. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Engineering . . . . . . . . . . . . . . . . . . . . . • - - - - 1
Meters and plumbing. . . . . . . . . . . . . . . . . . . 4
Skilled laborers. . . . . . . . . . . . . . . . . . . . . ... 3
Shipping branch. . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Clerk in charge. . . . . . . . . . . . . . . . . . . . . . . . 1
Water boat crew. . . . . . . . . . . . . . . . . . . . . . . 3
Building purposes and taps branch. . . . . . . . . . . 2
Clerk in charge. . . . . . . . . . . . . . . . . . . . . . . . 1
Permit clerk. . . . . . . . . . . . . . . . . . . . . . . . . . 1
Defects in
Torganization
of accounting
branches.
Inspection branch. . . . . . . . . . . . . . . . . . . . . . . . . . 61
Chief inspector. . . . . . . . . . . . . . . . . . . . . . . . 1
Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Acting general inspector. . . . . . . . . . . . . . . . 1
Assistant general inspector. . . . . . . . . . . . . . 1
Inspectors . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
The present methods and procedure employed in each of the
branches having to do with establishing charges and keeping con-
Sumers’ accounts are described in Exhibit B. They will be con-
sidered here seriatim.
The frontage rate accounts and meter rate accounts are at
present kept in Separate branches. As a matter of organization,
this would seem to be a mistake for the reasons: (1) That
the character of the work is similar and (2) that the clerical
Service in the two branches is such that a large part of the
work in each branch falls within two or three months of the
calendar year. The heavy work in the frontage rate branch
comes about the first of May, the first of August and the
first of November. Between these periods a considerable por-
tion of the time of the clerks is spent in idleness. It is a usual
experience between these “rush” periods to find a large part of
the clerks doing little or nothing. The same is true of the meter-
rate branch. Periods of increased and decreased activity make it
uneconomical to manage these branches as at present organized.
Further than this, under the present organization the billing and
the accounting are done by the same person, and the water con-
sumers deal directly with the clerks in charge of the consumers’
ledgers. This is wrong in principle for two reasons: (1) It
seriously interferes with the clerical work of the accounting
branches; (2) it constantly brings before those who are responsible
for protecting the city a temptation to collusion with the purchasers
of city water. Such organization as is at present maintained does
not readily lend itself to the location of responsibility either for
accuracy of workmanship or for industry and economy of time.
The present organization does, however, lend itself to favoritism
as between employees, and thus tends toward disorganization and
laék of discipline, in that one or more employees may be almost
entirely relieved from duty, while others may be overcharged with
30
work without this fact coming to the attention of the head of the
bureau. In case it comes to his attention, under the present pro-
cedure of the head of the bureau may be unable to prºve that such
conditions exist.
Frontage Rate Charges.
For the purpose of obtaining initial entries in opening new
building accounts and for purposes of inquiry or making changes
the frontage rate branch depends on a real estate publication
known as the Record and Guide, instead of relying on official
information. From this unofficial publication, data is entered in
the field books of measurers who are required to make examination
prior to the completion of improvements and to report to the
clerk in charge of the frontage rate branch the character and
class of the building. The measurer reports the frontage meas-
urement, the height of building, the number of stories, the
number of apartments, the storerooms, fixtures, etc., from which
the original charge may be entered on a frontage rate basis. Ade-
quate steps are not taken to supplement this original inquiry after
the building has been occupied.
- For keeping in touch with changes in occupancy, means are
also wanting. It is possible, therefore, for the measurer, in the
interest of the owner, to report a condition which will cause
the city for a long period of time to be deprived of revenue
due. Working from a published description of plans without
the proper means of obtaining knowledge of changes in those
plans, and without making reinspections, the department is hold-
ing out a constant inducement for both neglect of duty and
collusion. Without detection, the measurer’s report as to the date
the charge shall accrue may also be delayed; the city may be
furnishing water to a large building for a considerable period with-
out charge. Or, in business districts, the charge on new buildings
may be on a frontage rate basis for a long period of time, after
occupancy, when it should have been metered. Instead of waiting
for the report of a measurer for information as to date of comple-
tion of a new structure or alteration before entering charges against
the property, periodical reports should be required from the build-
ing purposes and taps branch as to the progress of building opera-
tions and the probable dates of completion. In other words, infor-
mation should be at hand from which the work of the measurers
Frontage
rate accounts
established
on unofficial
information.
Opportunities
for collusion
and loss of
l'eVeralle.
3I
Consumers'
ledgers
annually
rewritten.
Elements of
danger in
billing.
Inability to
prove
accuracy of
credit
postings.
may be directed, instead of leaving the frontage rate branch de-
pendent on the initiative and voluntary action of the measurer. The
present practice holds out a continuing inducement to measurers
to make terms with water users, the effect of which would be to
deprive the city of revenue.
In establishing the annual charge on a frontage rate basis, the
present method is to rewrite annually all the ledgers (35) of this
branch. This requires a great deal of time and labor which is un-
necessary, in that it seems comparatively easy to design a record
which would carry the information necessary to start the account
and also one which would for a term of years carry the charges and
credits for water used on the frontage rate basis.
It is absolutely wrong in principle to permit the bills to be writ-
ten by the clerks on application of consumers, because no protection
is given to the city against the arbitrary reduction of the bill pre-
sented by the consumer to the cashier for payment and a subsequent
entry crediting the consumer with the full amount of the account
against him. Moreover, the present billing process is cumbersome
and expensive. The bills and the coupons are separately written by
hand, and this process is repeated as often as bills or copies of bills
are requested. When a bill is called for, it is necessary each time
for the clerk first to ascertain the description of the account, then
locate the account in a ledger containing this description, after
which the bill is written. Under the present practice, much more
time is required to locate the account to be billed than to write the
bill; and after the bill is written there is no information or memo-
randum of bills issued by means of which control may be exercised
either over the cashier or over the accuracy of consumers’ accounts.
The present method of determining the accuracy of credit
postings to consumers’ accounts is one of detailed check by a
clerk charged with this duty. The practice is to have the credit
entry made by one clerk, while the checking is done by an-
other clerk from the coupons or stubs of bills received from
the cashier. This method is of little value, since the proof of
checking consists of a pencil or ink check. The credit entries
are made by two men working together, one calling from the
cash book and the other making the entry into the ledger. Illus-
trating the possibilities of error inherent in such a method, in-
stances have been discovered of amounts credited in the ledgers of
the bureau that differ from the amounts shown to have been col-
lected by the cash book. The clerk making the entries admits that
32
he made them, but claims that he must have made the entry called
to him by the clerk who read from the cash book. But as a consid-
erable time has elapsed since the entry was made, he has no recol-
lection of who the calling clerk was. Even if the calling clerk was
known, this would not locate responsibility, as it could not be said
whose error it was, nor would there be evidence of collusion. Again,
wrong entries have been checked, but there is no evidence that it was
the coupon clerk, charged with checking, who placed the checks upon
the book, the checks being of a character which anyone might have
made. But even the initial of a checking clerk is little protection,
since this may be forged with such appearance of resemblance as
to escape other than expert detection. In fact, any method of
detailed check is ineffective for ordinary purposes of accounting con-
trol. The only method of insuring the accuracy of accounts would
be to bring the ledger accounts under accounting control, which at
the present time is not attempted.
To the present treatment of accounts in arrears particular
attention is called. Under the present practice, it frequently hap-
pens that after return has been made to the Bureau of Taxes, it is
found that accounts have not been included which should have been
returned, and under the law the city is thereby deprived of its lien
upon the property. In such cases the only protection the city has
is to rely upon a legal action against the owner or to let the account
stand as a cloud on the title until a subsequent purchaser may insist
on its removal before transfer. In this connection it is also to be
uoted that the Bureau of Taxes and the Bureau of Assessments and
Arrears do not report to the Water Department collections made on
accounts in arrears, and from an administrative point of view the
department has no knowledge of its relations with water con-
sumers except those currently shown on the books. Under the present
regime, it is the common practice for many owners of buildings to
allow their accounts to go in arrears, expecting thereby to obtain
more favorable settlements.
Meter Rate Charges.
An ordinance adopted May 15th, 1900, provides that, at the
discretion of the Commissioner of Water Supply, water meters
shall be placed in all stores, workshops, hotels, manufactories, office
buildings and public offices, and on all wharves, piers and places
where water is furnished for business consumption. Dwelling houses
Defects in
present
system of
8.TI'eal'S.
Wide range
of discretion
as to proper-
ties to be
metered.
33
No method
of proving
accuracy of
Imeter
a CCOunts.
The Old
method of
reporting
readings.
New method
of reading
not well
administered.
are excepted. This places a wide range of discretion in the Com-
missioner, both with respect to businesses to be metered and with
respect to what may be considered dwelling houses. During the last
two years a large number of meters have been installed, the total
number to the time of our examination being about six thousand.
The principal records of the meter branch consist of meter ledgers
on which are carried accounts of users of metered water, including
steamboats, wharves and piers. The amounts of the charges to these
accounts are determined from returns in the form of meter readings.
As a means of knowing that all property to which water has
been furnished has been included either in the frontage rate or meter
rate ledgers, a description of all properties, whether metered or un-
metered, is shown upon the ledgers in the frontage rate branch.
There is, however, no method of proving the correctness of the
metered property records, in that inspectors in the field are not
instructed, except in special cases, to make an examination of
frontage rate properties. In many instances property which is
partly metered may be carried as a metered property and the front-
age rate may be missed. Again, since the record on which the
department depends for such control as it exercises over the com-
pleteness of meter accounts is the frontage rate ledger, which is
rewritten every year, properties may be left out of the frontage
rate ledgers either by mistake or collusion, and the omission not
discovered for a considerable period of time.
As stated above, the meter branch depends entirely upon reports
of inspectors for charges for water consumed. Until the latter
part of February, 1908, several months after our examination of
this branch of the service, these reports were made on books which
carried the history of meter conditions for a long period of time,
about 40% of the meters being continuously read by the same
inspector. The result of such practice has been fully shown. The
present method of returning meter readings on independent slips
has in it the possibility of vast improvement over that previously
employed, but is still crude, is laxly administered and lacks a
number of the essential elements of control; inspectors are not
carefully supervised; the readings are taken too infrequently and
are haphazard. As a result the city may lose a large amount of
revenue, not only on account of the long period of lapse prior to
billing, but especially by reason of the failure of the city promptly
to know the condition of meters, the best index to which is found
in returns by meter readers. Even at the present rate of meter
34
reading, it would require only between fifty and sixty meter readers
Constantly assigned to this work to read every meter in the city once
each month. If meters were under proper administrative super-
vision and control, and if attention were given to their location,
the efficiency of the staff might be largely increased, so that for
some time to come a force of fifty or sixty readers would be able
to read the increased number of meters in use. To read the meters
now in use once each month, and at the present rate, an added
operating expense of $25,000 a year might be required, but the
increase in revenue would probably amount to many times the
added expense. Besides, the greater frequency of meter reading and
meter inspection by readers would largely reduce the number of
special investigations now made necessary as a means of keeping in
touch with meter consumption.
Meter bills are at present rendered twice each year, about May
1st and November 1st, respectively. These bills are based on the
amount of water consumed, as shown by the index of previous bills
and the index of the last reading. In other words, charges are not
extended for intermediate readings. In many cases the last reading
available for purposes of establishing a charge on a bill is more than
six months previous to the billing date. As a result, favoritism is
possible, and even when unintentional, inequality of treatment is
the necessary attendant of such a practice. There is no reason why
bills should not continue to be rendered semi-annually as at present.
In case meters are read monthly or bi-monthly, the charges should
be extended on the book as a basis for making up the bill. More-
over, there is no reason why the work of the meter ledgers might
not be equalized by having certain sections billed each month, thus
enabling all of the accounts to be stated twice each year without
having periods of overwork and periods of idle time. In case a
reading does not appear upon the books within thirty days prior to
the billing period, a special investigation should be made.
As in the case of frontage rates, neither the Bureau of Taxes
nor the Bureau of Assessments and Arrears of the Department of
Finance makes any report on collections returned on meter bills in
arrears. As in the frontage rate branch also, there is an absolute
lack of control over the accuracy of accounts, both as to charges and
as to credits. The only way that a proof of charges may be had is
by checking in detail all of the meter readings to the ledger and
proving extensions and footings. The only way that the payments
may be proved is by checking in detail the entries from the cash book
Possibility of
favoritism
in billing.
Difficulty of
proving
accuracy of
record of
paymentS.
35
Neglect of
meters out
of repair.
Duplication
of work and
lack of
control.
to the ledgers and then taking off a list of the unpaid items and
checking this to the books of the Receiver of Taxes and the books of
the Collector of Assessments and Arrears of the Department of
Finance, where again the entries of collected and uncollected items
would have to be checked in detail and proved to the cash returned
to the Chamberlain. To facilitate the work of posting the meter
ledgers, a transcript is made of all meter payments from the depart-
ment cash book, thus causing a duplication of cash records for the
purpose of posting. This is a waste of time, and does not assist
materially in establishing control. The making of copies of records
does not establish accuracy, as the errors of the one are copied to
the other; it only multiplies the chances of error. The checking
of postings from the coupons obtained from the cashier has the
same faults and limitations as described in discussion of the frontage
rate division. -
Another administrative defect to be noted is found in the
failure to make a report to the meter setting branch on the meters
out of repair and the violations returned by meter readers. This
may be said to be largely due to the fact that there is no co-ordina-
tion between the condition reported by meter readers and the work
of meter setting and repair. For example, the inspector records a
violation in the field book, or, as at present, on a separate meter
reading slip, which is turned over to the meter rate branch. This
may or may not be promptly reported to the meter setting and repair
branch. Under the present organization and practice, in case it is
reported, the meter setting branch will make another inspection to
determine whether or not, in the judgment of the clerk in charge,
the violation should be removed or the defect corrected. The result
may be a loss in time which entails a corresponding loss in revenue.
Meter Setting Charges.
The meter setting branch issues permits for setting, repairing,
removing, disconnecting, locating and testing meters. It also directs
and issues permits for the removal of violations of the meter setting
and repair branch. As a matter of administration, the organization
is defective, in that the meter setting branch is allowed to exercise
discretion as to what meters shall be set, repaired or removed. As
has been shown, this not only causes duplication and delay in inspec-
tion work, but it does not lend itself to central control, a fact which
may account for the condition in which the city's meters were found
36
on inspection by the Bureau of Municipal Research. Not only is
there little central direction over the meter setting branch,
but there is no method of current reporting by means of which
the Water Register may obtain information necessary to give
direction and exercise control. No attempt is made to co-ordinate
the reports made from the pipe yard and by the meter companies
with the records of the meter setting branch. No inventory is kept
of meters set and meters in use or in the possession of the city.
The meter setting bills are not properly audited, in many cases
the bills of city plumbers showing on their faces what seem to be
disproportionate charges for labor, without any question being raised
by the department. Collections on meter setting bills are not made
by the cashier, but by a financial clerk in the office of the building
purposes and taps branch. Until recently no vigorous effort seems
to have been made to reimburse the city for amounts paid to the city
plumber or to collect promptly from private parties for material
and labor of the city used for their benefit. In many instances bills
paid by the city have been allowed to go for years uncollected, the
city having an unnecessarily large amount of money invested in this
manner. When efforts have been made to obtain payments, the
charges have been in many instances contested as being unjust and
the amounts reduced, causing a loss to the city of the amount of
the reduction.
In the meter setting branch there is also a duplication of forms
and records that both leads to confusion and adds to the detail of
work necessary to administer. Here also laxness in administration
permits violations to go on for a long period without being removed.
The plumber is not held to strict account. Therefore, the city
loses revenue both through waste of water and through the inac-
curate registration or measuring of water used.
For want of proper records, the branch cannot determine the
efficiency or inefficiency of the staff or locate waste and loss of time.
Shipping Branch Charges.
The shipping branch of the Bureau of Water Register was
established for the purpose of determining the amount of charges
for water used by water craft of all kinds, except charges for water
supplied to shipping which is metered. For its supervision over
the unmetered water supply, this branch is provided with a water
patrol boat, which usually carries, besides its crew, two inspectors.
Meter -
setting bills
unaudited and
un collected.
Violations
not promptly
removed.
Inability to
locate re-
sponsibility.
No register of
shipping.
37
For information, the shipping branch depends upon reports of
inspectors and upon statements of owners making application for
permits to use unmetered water. To assist the bureau’s administra-
tion of this branch of the business, however, no attempt has been
made to obtain a complete register of water craft plying in New
York harbor, although such information is readily accessible at the
Bureau of Navigation of the United States Government.
Difficulties in Low pressure permits are issued to tugboats and steam lighters,
administerling g tº ſº º
the rates. for which the charge is one-half the amount required for high pres-
sure. Many of these boats are equipped with valves, by means of
which the engines may be run either at low pressure or high pres-
sure. The use of this valve might deprive the city of a considerable
revenue, if an owner or master of a vessel, having declared a boat
equipped with it to be low pressure, should obtain a low pressure
permit. To prevent such loss of revenue, a recent order requires
that all boats having such equipment be charged at the high pressure
rate.
Expiration of To the different classes of boat and water front apparatus,
ermits not :- & tº
#; fourteen or fifteen different classes of permit are issued. Each of
guarded.
these charges is for a definite period. Notwithstanding this fact, no
tickler is maintained by the bureau, by means of which the expira-
tion dates would be brought systematically to the attention of the
head of the branch or administrative head of the bureau, so that
notices might be sent out promptly for the renewal of permits, or
that inspection of the water front craft might be systematically
directed. Present inspection is by means of a roving commission
given to two inspectors who patrol the water front. The difficulty
of such a patrol and the possibility of loss on the part of the city
will be appreciated when it is noted that not only are there forty
odd piers, docks and quays on the water front at which unmetered
water may be taken, but water boats aré licensed to supply shipping
in the harbor. Water may be taken by boats not having permits
from those which have permits. The difficulties of administration
and the cost of maintaining this branch of the service might be
largely avoided if all of the water front were metered and the duty
of determining the amount to be charged to each craft were placed
upon the Dock Department, the total amount of water so used being
charged to the shipping branch.
38
Building Purposes and Taps Charges.
The building purposes and taps branch was organized for the
purpose of establishing the amount of charges for unmetered water
used in building purposes and for making taps on water mains.
As in the case of frontage rate charges, the practice has been
to depend on the real estate publication, Record and Guide, for
information on which original entries are based, instead of obtaining
this information officially from the Bureau of Buildings. It is
also the practice to allow the clerk issuing the permits to exercise
discretion as to whether any charge whatever shall be made; thus
placing an inducement constantly before the clerical staff to decide
in favor of the water user instead of protecting the revenue of
the city.
Another administrative practice that needs correction is that of
permitting the clerk in charge of the building purposes and taps
branch to determine the amount of the charge without any check
or control being exercised over his determination. It is the custom
to roughly figure the plans or roughly estimate the amount of mor-
tar, brick and masonry which will require water in construction, and
from this to establish what is known as the regular rate. This being
done, what are known as charges for extras are left to the depart-
ment to discover by inspection or otherwise. All along the line the
present method is one of continuing inducement to collusion and
to falsification of returns. -
Collections for tapping permits are made by a financial clerk
representing the cashier, making return only once each week. Not
only are the collections made by the financial clerk for tapping
permits, but also for meter setting bills and other miscellaneous
receipts of the department. In organization and administration
this is wrong. All cash collections should be made by the cashier
and returned daily. Making returns once each week tends to
encourage the clerks to borrow from these collections.
On the record side there is a multiplicity of forms which are
unnecessary. There seems no reason, for example, why there should
be three registers or indexes in this branch, as one would suffice.
But even could it be shown that there is necessity for three
registers, there is no reason why they should not be uniform, since
the classes of permit registered therein are similar.
The fact that the city has no lien on the property for water
furnished for building purposes gives added reason why there
Uncontrolled
discretion in
establishing
charges.
Plan S
roughly
estimated.
Cash
collections not
centralized.
Lack of
uniformity
of records.
No lien for
charges.
39
should be promptness in discovering the amount of the charge and
why the charges should be made and collected in advance of the
actual beginning of the work or before it has progressed materially,
instead of being left uncollected, as frequently happens, until
after the building is almost or completely finished.
4O
PART IV.
ADMINISTRATIVE RESULTS OF DEFECTIVE
METHODS FOUND BY INSPECTION AND
EXAMINATION OF METHODS.
That these administrative defects are real, and not imaginary,
will appear from the conditions found to exist at the time of the
examination by the Bureau of Municipal Research. Two repre-
sentatives of the Bureau were in the field as inspectors for four
weeks during the months of August and September, 1907, besides
time employed in the analysis of accounts and inspection records
in the Bureau of Water Register.
SECTION I.- FRONTAGE RATE BRANCH.
For the purpose of determining whether regular frontage
rate charges agreed with the facts, the frontage rate ledgers
carrying accounts with certain properties were compared with the
tax records. The differences in measurements discovered were of
small moment. For the purpose of determining whether properties
had been correctly reported as to classes of business affecting the .
charge, 871 business addresses, scattered widely throughout the
Borough of Manhattan, were taken from the classified business
directory. All were found to be listed upon the Water Department’s
books. Of these 871 addresses, 202 were visited. Of the 202 visited,
31 were found not to be using water in the business named in the
directory; of the remaining 171 properties, 15, or 9%, were found
to be erroneously charged as to class of use.
Errors in Records as to Business Use.
Among the errors in business classification determined by field
inspection were the following:
1. Property located at 48 Delancey Street; frontage rate charge,
$12; water closet, $2; total, $14; paid July 19th, 1907.
Although this property was on a frontage rate basis, it was
found that in the basement were twelve stalls, all in use. The
first floor was used for the storage of wagons and the second
and third floors were used as a synagogue.
4 I
Property located at 321 East 63rd Street; frontage rate charge,
$6; paid July 26th, 1907. Although charged as a dwelling,
the building was found to contain eighteen stalls, fifteen of
which were in use.
Property located at 516 West 28th Street; frontage rate charge,
$15; water closets, $24; baths, $30; total, $69; not paid.
All four floors of this property were kept as a laundry. This
property being occupied by a charitable society, it is possible
that no charge whatever should have been made. At any rate,
both the facts presented and the charge were in error.
Property located at 2388-2390 Broadway; frontage rate, $15;
water closet, $6; baths, $3; extra family, $1; total, $25; paid
July 23rd, 1907. The basement of No. 2390 contains two gas
engines and three large washing machines; the first floor con-
tained a laundry office; the second floor drying and ironing
rooms. The first and second floors of the premises at No. 2388
contained a picture store. Both premises have been occupied
by the tenants three years.
Premises located at 613 West 49th Street; frontage rate charge,
$9; stalls, $28; total, $37; paid July 31st, 1907. While this
property was recorded as a stable, it was found to contain four
stalls, instead of twenty-eight, and a scouring and dyeing busi-
ness, for the use of which there were ten tubs, with water
running in a large stream through a gutter in the center of
the room.
Premises at 327% East 122nd Street; frontage rate charge,
$6; paid July 31st. Although this property was recorded as
a residence, ten stalls were found in the basement, eight of
which were in use. On the first and second floors was a bottling
business, which had been there for three years.
Premises at 232-234 West 18th Street. “Rear and store” were
recorded as being metered. The meter had been disconnected
October 28th, 1902. In the rear building basement were seven-
teen stalls; on the first floor fourteen stalls; on the second
floor nineteen stalls, making a total of fifty stalls.
Premises located at 86 King Street; frontage rate, $10; water
closet, $2; extra families, $5; total, $17; paid. July 11th. In
the basement was found a flourishing soda bottling business.
42
10.
11.
12.
Premises located at 1683 Avenue A ; frontage rate charge, $12;
water closets, $18; extra families, $13; total, $43; paid July 30.
In the basement was being conducted a beer bottling business.
Two sets of tubs of double width were used, water flowing for
the purpose of washing bottles.
Premises located at 1525 Avenue A ; frontage rate, $7; water
closet, $2; extra family, $1; total, $10; paid July 24th. In
the basement was found a beer bottling establishment, in which
two women were kept busy washing bottles at one long set
tub, through which water was flowing.
Premises located at 4 Bedford Street; frontage rate, $10;
extra families, $3; total, $13. In the basement was found a
beer bottling establishment with two large set tubs for bottling
and washing in use.
Premises located at 1521 Avenue A ; frontage rate, $7; water
closet, $2; extra family, $1; total, $10; paid July 22nd. In
the basement was found a bakery, which was said to have
occupied the premises for eight years.
Errors in Records as to Fixtures and Extra Families.
No extended test was made to determine whether the classes of
fixtures were accurately reported, except by the inspection of three
blocks, in which a considerable portion of the houses were closed for
the summer. The character of result obtained by this inspection is
shown below:
- Rate which
inspection indicates
Ra" e charged should have been charged
For extra families—
250 East 2nd Street. . . . . . $11.00 $12.00
226 East 3rd Street. . . . . . e - © tº 9.00
27 Avenue C . . . . . . . . . . 14.00 16.00
21 Avenue C . . . . . . . . . . 25.00 26.00
Extra water closets—
250 East 2nd Street. . . . . . 10.00 12.00
21 Avenue C . . . . . . . . . . . 30.00 32.00
27 Avenue C . . . . . . . . . . . 14.00 16.00
25 Avenue C . . . . . . . . . . . 6.00 8.00
232 East 2nd Street. . . . . . 10.00 22.00
234 East 2nd Street. . . . . . 10.00 22.00
31 Avenue C . . . . . . . . . . 18.00 22.00
29 Avenue C . . . . . . . . . . 12.00 22.00
Total. . . . . . . . . . . . . . . $160.00 $219.00
Meters in use
do not
accurately
determine
amount of
water used.
As to the premises listed, it is evident that the charges made should
have amounted to $59, or 36% more than was actually charged.
While this is a very narrow and unsatisfactory basis for reach-
ing broad conclusions, the result is significant of need for admin-
istrative attention.
General Conclusions.
The general conclusions reached as a result of the Bureau’s
study of the frontage rate branch are:
(1) That with respect to the first condition necessary to establish
frontage rate charges (front feet), the percentage of error
is small. -
(2) That the second condition (number of stories) is fairly well
reported. - - - -
(3) That the third condition (different classes of use) contains
an error of about 9%.
(4) That the fourth condition (different classes of fixture) con-
tains a considerable percentage of error.
The last condition applies to all frontage rate properties, and
considering that several millions of dollars are received from this
class, the total revenue loss must be very large. -
SECTION II.-METER RATE BRANCH.
With respect to meter rates, it was found by tests of meters, by
inspection of properties metered, and by analysis of records, that
not one of the conditions suggested on page 26 as being necessary
to the accurate determination of charges for the use of metered
water was present.
Meter Conditions in General.
Under the rules of the department, there are twelve different
kinds of meters authorized for installation. In the first place, a per-
centage of error must be allowed for all meters, even when in per-
fect condition. At the time of our examination we were told by
an engineer in the department that none of the makes of meters
when in good repair would stand the test of having the same flow
44
or stream of water pass through from ten to twenty meters set in
line on one service pipe. This is to be considered as a defect not
in administration, but in the character of mechanical instruments
with which the meter Service must be equipped.
It was also found that the second condition to accurate meas-
urement was not present, viz., a mechanical device for determining
the flow, which may not be tampered with without prompt discovery.
The meters at present in use are put together with screws, and any
part may be readily detached, impaired and replaced in impaired
condition. Moreover, the dial head, the glass protecting the dial,
the dial case, the clock work, the lugs engaging the spindle, the
spindle, the valve, the base supporting the valve—in fact, any part
of the meter—is readily accessible to the owner or to any person
who may have an interest in reducing the record of use. It has been
stated, both in the department and out, that a considerable num-
ber of past employees of the department are regularly engaged
in going about from user to user, making a business of impairing
meters.
Such impairments as the breaking of the glass on the dial, the
breaking of the dial or the removal of the pointers may be easily
detected and promptly reported. This, therefore, would not be as
profitable a source of impairment as one which would require the
removal of the meter or an inspection of its inner parts to effect
discovery. One of the most accessible impairments is to loosen the
pointers, thus enabling one to turn back the measurement to any
point desired. This is readily accomplished, for the reason that the
pointers are put on in such a manner that they may be loosened
with the fingers, and when loosened the inspector cannot ascertain
the correct registration. If the pointer stands at 90,000, it only
requires that the pointer be moved one point to cancel a water
charge of $90. If the use of water be relatively small, the 10,000
pointer may be tampered with without discovery; or if, again,
the consumption is such as to make this conspicuous, the 1,000 dial
pointer may be turned.
Going below the dial face, the gearing which moves the pointers
Meters easily
tampered
With.
Some -
impairments
not readily
discovered.
may be impaired by having one or more cogs removed, thus as the
meter turns the pointers will cease to rotate, until by chance the
wheel on which the cog is missing re-engages, giving to the water
user the benefit of the unmetered flow. Again, the lugs engaging
the spindle may be filed down so that there is only a friction contact
at the points instead of a regular engagement. Such a contact
45
Wearing of a
Valve.
Negligence
in not taking
steps to pro-
tect the city.
Meters not
properly set.
would cause the meter to register regularly, but would reduce the
index record in inverse proportion to the friction contact. Another
possibility is to have the spindle bent to produce a result similar to
filing the lugs, or in such manner that the spindle in rotating will
alternately engage and disengage the lugs. Another possibility is
that the bottom of the meter may be taken off and the valve
extracted from the casing; since it is known that the meters are
read not oftener than every two or three months, the valve, after a
reading has been taken, may be removed from one month to six
weeks with impunity and then replaced.
All of the foregoing impairments have relation to a meter in
which the valve is perfect. It is a well-known fact, however, that
the sand and foreign particles which come to the meter in use
cause the valve to wear, thus constantly increasing the leakage with
age. Some of the meters in the city have been in place for many
years. It was stated at the repair shop by a department employee
that many of these meters would register only at a relatively high
velocity of flow.
The department has taken few administrative steps to protect
the city against loss of revenue on account of impairment of meters.
A seal has been provided and the dial cases are sealed with wax.
These seals, however, soon become effaced or illegible, thus per-
mitting anyone to remove the dial case or any of the parts connected
with the dial and to reseal the case again, having the wax appear as
dirty or illegible, thus avoiding suspicion of tampering. Moreover,
in many instances the bottom of the meter may be removed without
disturbing the seal, and the cogs working the spindle may be filed
or the valve extracted without detection.
If the Water Department would require as a condition prece-
dent to the installation of water, that the meters be located in a
place easily accessible to the department’s inspectors, and also
require that meters be so constructed and protected that the owner
may be held responsible for the integrity of the meter as against
physical violence; and if in addition to this the meter were so
sealed that no part could be removed or the seal impaired, without
prompt detection, it goes without saying that the revenue of the city
from this source might be very largely increased.
Other conditions necessary to protect the city have not been
complied with. Meters are not always properly set. When both
metered and unmetered water is used on the same premises, accurate
information is not at all times available as to what part of the prop-
46
erty has been metered. The city is not properly protected against
by-passes. With the present method of meter reading and meter
inspection the city has not the means of determining whether meters
are in repair. Instead of making provision in the plumbing for the
use of a testing meter at the time of inspection, the “picking up” of
a meter is made a laborious and expensive process. When meters
are removed for repairing, they are not promptly replaced. In
instances where meters are permanently removed, the proper infor-
mation is not always given to place the property on a frontage basis.
Until recently, no steps were taken to protect the city against false
readings, false reporting of readings and incorrect records of water
used, and at the present time the measures taken are incomplete.
While from a single inspection, it could not be determined whether
the meters indexes had been properly reported, the system in use
does not protect the city against neglect, incompetency and fraud.
So long as this condition prevails, only one result may be expected—
that the city will not obtain all its revenues and that the premium
placed on dishonesty will preclude the building up of an efficient
and honest service.
The following conclusions of fact may be drawn :
1. On more than half of the premises visited, unmetered water
might easily be taken, abundant opportunity existing for taking
water between the meter and the street through hidden pipes
or by-passes. -
2. Adequate tests by turning off the metered water can readily
be made in only a few of the large plants, because of the fol-
lowing impediments:
(a) Several metered services from the street mains.
(b) Tanks on the roof without shut-offs.
(c) Presence of water in wells.
(d) Interruption of operation of the plant.
(e) The time necessary to “pick up a meter.”
3. Some of the meters are so located that they are inaccessible to
inspectors and readers.
4. Some meters are so covered with dirt and mud, manure,
water or refuse that is impossible to tell, even after access
is gained, whether they are sealed and in good condition.
5. Many of the meters are out of repair or in such condition as to
make them ineffective.
Other
conditions
necessary to
protect the
city not
present.
47
Some of the
conditions
found on the
properties
visited.
6. The “picking up” of meters is unnecessarily expensive, and the
opportunities for inaccuracy of inspection tests are many.
Examples of Meter Conditions.
As showing the condition of meters, the following examples,
obtained by field inspection during August and September, 1907, are
given: &
Property located at 261 Tenth Avenue was recorded as prop-
erly metered. The last reading shown by the meter books was
February 28, 1905. On the meter books no change is noted as
having taken place on May 21, 1903. In the building were found
23 stalls, all in use; also among the equipment was found a wagon
used by a Deputy Water Commissioner. Access to the pipes was
through the cellar of 259 Tenth Avenue, which was piled high with
old wood. No meter could be located, but a leak was found.
Property located at 426 East 104th Street was recorded as
metered. The last reading as shown on the meter ledger was May
11, 1903. The meter charge was $16.90. Bill notation, February
8, 1904. No record since. In a shed on the premises were found
30 stalls in use. The meter was knocked over, the dial was blank,
the glass and Seal were gone.
Property located at 462 West 26th Street was recorded as
metered. The property was found to be occupied as a brewery
with four meters in use. One of these meters, through which a
large amount of water seemed to pass, could not be read as the
glass on the dial was painted white or pigmented on the underside.
The city books showed for this meter a reading that gives a charge
of over $1,000, yet the glass was rusted in and the seal intact.
Another instance may be noted: Property located at 130 West
32d Street was recorded as metered. The inspector, on visiting
the premises, found it to be occupied as a stable, and on inquiry
was first shown two meters, but was told that these were the only
meters in use. After further inspection, on persistent inquiry he
found that the stable was equipped with four meters, one of which
was “being repaired”; a second had one hand lacking, one hand
bent and no glass, while a third was so covered with dirt that it
was impossible to tell whether it was properly sealed.
48
Inspectors' Books—Neglected Meters.
General knowledge in regard to conditions like those cited
above led the Bureau of Municipal Research to inquire into the
character of reports made by inspectors and the data shown on the
field books, for the purpose of obtaining a basis which would be
broad enough to warrant a conclusion as to the condition of the
records. The reports on 6,028 meters, or 12% of the estimated
total number in Manhattan, were examined for a period extending
from January 1, 1906, to September 30, 1907. Of this number
2,919, or 48%, were shown by the records as having remained in
a defective condition or inaccessible to the inspector for more than
two months after having been first reported to have been in such
condition. These 2,919 meters are here classed as “neglected.” A
detailed statement follows, covering: (1) the nature of reported
defects; (2) the reasons reported for inaccessibility for all meters
with regard to which this condition is recorded.
Reported Defective Conditions of Meters.
Conditions Reported Number of Meters
Dial dirty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330
Glass—
None . . . . . . . . . . . . . . . . . . . . e º e s is e º e e 245
Broken . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
“Crystallized” . . . . . . . . . . . . . . . . . . . . . 9
- - 326
No lid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207
No tag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112
Pointers—
Off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
Slow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Loose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
- -* 138.
Spindle leaking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85.
Not registering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67.
Hood—
Broken and loose. . . . . . . . . . . . . . . . . . . 49
Off ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
- - 63
Out of repair. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Meter broken . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Meter working backward. . . . . . . . . . . . . . . . . . . . . . 5
Disconnected and on premises. . . . . . . . . . . . . . . . . 8
Stolen . . . . . . . . . . . . . . . . . . . . .e. e. e. e. e. e. e. e. e. e. e. e. e. e. e s e 2
Analysis of
records of
neglected
Imeters.
Reported Defective Conditions of Meter Seals.
Conditions Reported Number of Meters
Illegible . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,379
Buried and obstructed. . . . . . . . . . . . . . . . . . . . . . . . 293
No seal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 391
Reported Reasons for Inaccessibility of Meters.
Conditions Reported Number of Meters
Locked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349
Unspecified obstructions. . . . . . . . . . . . . . . . . . 173
Covered by fuel and other storage. . . . . . . . . . 163
Vacant and locked. . . . . . . . . . . . . . . . . . . . . . . 88
Buried . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Covered by water. . . . . . . . . . . . . . . . . . . . . . . . 51
Constructions, alterations, etc. . . . . . . . . . . . . . 49
Partial obstruction due to position of meter. . 17
In addition to the neglect of conditions listed above, the rec-
ords showed that 39 meters had not been visited for a period of
more than six months.
Average Period of Neglect.
For the purpose of ascertaining the average time during which
the different classes of conditions was permitted to continue, the
total time of neglect was taken of a sufficient number of meters
to warrant a general conclusion. As the same meter is not infre-
quently neglected for more than one period, on account of defects
reported at different times, the total time for which any given
meter is considered to have been neglected is sometimes the sum
of two or more periods. The results obtained are given below:
Average time of
Number of meters neglect per meter reported
considered during the 21 months
Neglect of conditions of all
kinds . . . . . . . . . . . . . . . . . . 969 15 months
Neglect of seal conditions... 1,091 14 months
Neglect of other conditions. 973 10 months
- 50
Inspections on Neglected Meters.
The 2,919 neglected meters were inspected during the 21
months under consideration as follows:
Total number of inspections—24,769.
Average number of inspections per meter—9.
Average frequency of inspection of meter—2 1/3 months.
The number of successive inspections or inspections made by
the same man consecutively was 9,888, or 40% of the total number,
a number and percentage far in excess of the successive inspections
shown on the same books prior to January 1, 1906.
Recorded Condition of Neglected Meters at the Date
of Examination.
Of the total number of meters which were neglected during the
21 months subsequent to January 1, 1906 (2,919), the condition
as shown on the records September 30, 1907, is as follows: -
Neglected conditions fully remedied prior to September 30,
1907–866, or 30%. - - :
Neglected conditions not fully remedied prior to September
30, 1907—2,053, or 70%.
Of these, the condition had been partially remedied in 438
cases; in the remaining 1,615 cases no steps whatever had been
taken to remedy defects.
Of the 2,053 meters shown on the records examined to have
been in a condition of neglect September 30, 1907, the cases relating
to seals only were 1,041, or about 50%, while those relating to
parts other than the seal were 1,012, or slightly less than 50%.
Meter Ledgers—Neglected Accounts. 2s
Following upon the examination of the inspectors’ books, the
results of which are given above, an examination of 20 meter
ledgers was made, in the course of which many accounts were noted
which had remained open for long periods of time, during which
no entries of readings or charges and no explanations appeared.
Among such accounts, 258 had remained open prior to September
5 I
Reduction of
averaged
charges.
30, 1907, for a period of more than one year, 253 others for a period
of more than 21 months, 76 others for a period in excess of 3 years,
and 31 others for a period in excess of 7 years.
The Averaging of Meter Charges.
A practice resulting from meter neglects is the averaging of
charges for the period during which meters are recorded in the
meter ledgers as out of order. In the twenty ledgers reviewed to
determine the extent of this practice, the total number of accounts
examined was 8,238, or about 17% of the estimated total number.
The number of these accounts in which averaging had occurred
during the two years from November 1st, 1905, to November 1st,
1907, was 1,767, or 22%. The average period during which these
meters were not registering was 214 days. In 229 accounts, 2.7%
of the number of ledger accounts examined, the average period
during which water was not metered was 582 days; in 78 of the
accounts averaging occurred twice in two years.
The method used in averaging charges is as follows: After
the meter has been reset, the first or second reading is divided by
the number of days from the date of reset to the date of reading.
The average consumption per day ascertained by this method is
then applied to the period for which there was no meter reading.
An analysis of the accounts shows that there had subsequently
been very large reductions in the charges as originally averaged
and billed. Examples of these are as follows:
1. Section 2, ledger 14, page 145:
Averaged for 322 days,
Bill rendered March 18, 1907, for $255.50
Bill modified to. . . . . . . . . . . . . . . 194.10
Reduction . . . . . . . . . . . . . . . . . *=mºssºmsºmºsºs $61.40
2. Section 3, ledger 10, page 206:
Averaged for 182 days,
Bill rendered Oct. 29, 1906, for.. $769.90
Bill modified to. . . . . . . . . . . . . . . 369.90
Reduction . . . . . . . . . . . . . . . — $400.00
3. Same account as 2:
Averaged for 262 days,
Bill rendered Oct. 29, 1906, for.. $3,476.10
Bill modified to. . . . . . . . . . . . . . . 2,342.90
Reduction . . . . . . . . . . . . . . . — $1,133.20
4. Section 3, ledger 10, page 207:
Averaged for 119 days,
Bill rendered April 13, 1907, for. $147.50
Bill modified to. . . . . . . . . . . . . . . 82.00
Reduction . . . . . . . . . . . . . . . *E========= $65.50
5. Section 3, ledger 10, page 294:
Averaged for 268 days, 4.
Bill rendered Oct. 29, 1906, for.. $12,703.30
Bill modified to. . . . . . . . . . . . . . . 10,637.10
Reduction . . . . . . . . . . . . . . . — $2,066.20
The practice of modification is defended on the ground that
there is no legal basis for collection of such averaged charges for
metered water. We are informed by the Water Register that
it has been held by the Corporation Counsel that when property
is on a meter basis, the city is under obligation to charge according
to the meter readings, and will not be permitted to enforce a claim
based on an arbitrary charge. This legal defect was remedied
by legislation passed by the last Legislature. The policy of the
Water Register, therefore, has been to state the account at the full
averaged amount and to settle on the best terms possible.
A still broader basis for showing the practice of averaging
bills is found in a memorandum submitted by the Commissioner in
answer to statements made by a representative of the Bureau at a
conference. The data contained on this memorandum are of two
classes, the first showing bills averaged during the year 1906 and
the second bills averaged subsequent to February, 1907. In the
first part are included 2,140 cases of bills averaged, some of which
were based on defective meters which had been in use for a period
exceeding four years, the average period of all the cases included
within this class being 232 days. In the second part are included
1,517 cases of bills averaged, some of which are based on defective
meters which had been in use for a period exceeding 570 days,
the average period of all the cases included within this class being
ninety-nine days. The total amount of bills, averaged within
the last two years was stated by the Water Register to be about
$1,800,000.00; the Water Register further states that these bills
were settled for about 50% of the full amount of the accounts. He
further states, however, that in making the settlement, the 50%, or
approximately $900,000.00, received is a clear gain to the city,
as he has been advised by the Corporation Counsel that the
53
claims could not be legally enforced. Whatever be the facts in the
case, it is evident that the loss to the city has been very great; that
a large part of the loss could have been avoided by more effective
administration; that by permitting such conditions to exist the city
is not only depriving itself of revenue, but maintaining a system
which places a very large premium on dishonesty and inefficiency.
SECTION III.—BUILDING PURPOSES AND TAPS
BRANCH.
During the course of the work in the Water Register’s Bureau,
examining and reporting upon the present system and preparing
constructive suggestions for a reorganization of the bureau as a
whole, the Water Register gave it as his opinion that the city was
not obtaining from this branch of the service, in particular, the
full revenue to which it was entitled under the ordinance, and
suggested giving it special attention. Acting upon this suggestion,
a special investigation was undertaken covering the period from
January 1 to March 31, 1907, it being considered that the charges
for water used during construction for buildings or alterations
recorded during that period should or would have been collected
by December, 1907, the date at which this investigation was com-
menced. The object of the examination was to determine:
1. The accuracy of the charges made for permits for all pro-
jected buildings and alterations published in the Record
and Guide during the period under review.
2. The estimated loss, if any.
3. The reasons for inaccuracy and loss.
Inaccuracy of charges was established beyond question. The
amount of loss was estimated for the reason that the time required
to compute it accurately from the plans on file at the Building
Bureau (1 man, two years) would not be justified by the greater
accuracy of result which would thus have been obtained. The
cases investigated occupied the time of one estimator over two
months at the Building Bureau, irrespective of all other time spent
on this investigation. That the Water Register's opinion of this
branch was not without foundation is shown in detail later in this
report. From the several cases investigated it would appear that
r’A.
the revenues obtained for water used for building purposes during
the period were less than they should have been by anywhere from
25 to 80 per cent. . . -
Some of the more flagrant undercharges (indicating to what
extent the revenue of the city from this branch might be in-
creased) are given below. -
e Amount which Net amount Percentage
Department Department's should have Over or of Over or
Permit No. Charge been charged undercharged undercharge
32,025 $160.00 $483.63 $323.63 202%
32,985 160.00 487.30 327.30 204%
33,378 76.80 65.50 11.30% 14.7%%
33,303 99.40 173.40 74.00 74%
33,082 50.00 193.67 143.67 28.7%
33,170 2.12 13.65 11.53 543%
*—1–1-
*Overcharge.
The information upon which the clerk establishes his charge
is, as a rule, very meager, and is frequently given to him verbally
by the contractor or builder. Owing to the lack of administrative
control over this branch of revenue, the charges made by the clerk
are not reviewed or questioned, and any practice may develop with-
out the knowledge of the Water Register.
There is no well defined or rigid method of computing charges.
The general practice which may be followed by the clerk at his
pleasure or discretion is as follows:
1. The cubical contents of the outer walls of small buildings
(six stories or less) are figured solid, and no deduction
made for openings. The charge is then made for the
quantity or brick or masonry (on the basis of 21 bricks
per cubic foot), as produced by this calculation. This
method is intended to cover and provide for any charge
which should be made for plastering, interior brick walls,
concrete, cement, fireproofing or any other material for
which separate charges should be made.
2. The cubical contents of the outer walls of buildings over
six stories are figured solid. All openings are then calcu-
lated and deducted. The charge for brick or masonry is
made for the quantity thus produced on the basis of 21
brick per cubic foot. An attempt is then made to calcu-
late the charge for plastering, interior brick walls, con-
Information
on which
charge is
based.
Methods of
computing
charges.
55
Present
System
_ described.
Crete, cement, fireproofing, etc.; the result is then added
to the charge for brick or masonry and the permit issued
for the sum of all charges. *
3. It is usual to disregard any building or alteration upon
which the charge for water to be used during construction
is estimated to be less than $1.00.
The clerk is not confined to any of the above methods or
practices; he may at will calculate the charges for a permit for a
five, six or seven story building by either of the above methods.
It is also a common practice to accept and calculate charges from
any plan or sketch the applicant may present, irrespective of its
approval by the building superintendent. -
The present system in this branch may be briefly stated as
follows: The basis of all the transactions and records of the
building purposes and taps branch is the Record and Guide, a
New York real estate publication, in which proposed building
operations are published weekly in two separate classes:
1. Projected buildings.
2. Alterations.
In this publication are shown with respect to each improve-
ment the location, class of building, nature of alteration, name of
owner, builder and architect, and estimated cost. Having recorded
this information in a register, the building purposes and taps
branch issues a notice to the owner or contractor, as the case may
be, requesting that he call, pay for and obtain a permit for the use
of water during the period of construction. ---
This notice is issued under the authority given the Water
Register in Section 475, Amended Greater New York Charter, and
the “Rules Governing the Use of Water for the City of New York,”
issued by John T. Oakley, a former commissioner, dated May 1,
1905. This pamphlet treats rates for building purposes and rates .
for building purposes extras separately.
Rates for Building Purposes.
Building Purposes—10 cents per 1,000 brick. All masonry
at the same rate, 500 brick being equal to one cubic yard.
Note.—Concrete, cement, fireproofing, floors and arches
are considered and treated as “masonry.”
Plastering, 40 cents per 100 square yards, openings not in-
cluded.
56
Rates for Building Purposes Extras.
Pile drivers and hoisting engines (without regard to the pres-
sure or horse power) at $5.00 per month.
Boilers and engines for excavating and drilling rocks at the
following scale of charges:
5 H. P. Boiler. . . . . . . . . . $4.17 per month
10 * “ “ . . . . . . ". . . . 8.33 “ “
12 “ “ “ . . . . . . . . . . 9.58 “ “
- << & 4 << . 44 & 4
. . . . . . . .
21 “ “ “ . . . . . . . . . . 13.97 “ “
23 “ “ “ . . . . . . . . . . 14.79 “ “
25 “ “ “ . . . . . . . . . . 15.62 “ “
26 “ “ “ . . . . . . . . . . 16.05 “ “
30 “ “ “ . . . . . . . . . . 17.70 “ “
35 “ “ “ . . . . . . . . . . . 19.79 “ “
40 “ “ “ . . . . . . . . . . 21.87 “ “
45 “ “ “ . . . . . . . . . . 23.95 “ “
50 “ “ “ . . . . . . . . . . 26.04 “ “
60 “ “ “ . . . . . . . . . . 30.20 * *
70 “ “ “ . . . . . . . . . . 34.37 “ “
& 4 4 & & 4 & 4 <<
tº . . . . . .
120 “ “ “ . . . . . . . ... 55.16 “ “
The basis upon which the rates for building purposes were
established is that one common brick absorbs 34 of 1 lb. of water;
that the mortar absorbs 34 of 1 lb. of water; that sand, cement,
etc., absorbs V4 of 1 lb. of water; that waste (normal) per brick is
1 lb. of water—total, 3 lbs. per brick, or 3,000 lbs. of water per
1,000 bricks laid. -
The charge for water consumed when registered by meter is 10
cents per 100 cubic feet (6,250 lbs.). Therefore, it is apparent that at
10 cents per 1,000 bricks (3,000 lbs. of water) the permittee is pay-
ing approximately more than double the amount he would have to
pay did he limit the waste to normal and register the consumption
by meter. It is generally accepted that the waste is not limited to
normal and that during the progress of construction the waste is
extraordinary, principally due to the fact that hose is usually
attached to hydrants or taps and allowed to run continuously at
57
least during the daytime. To the end that the city might recover
for such extraordinary waste, and to encourage consumers to in-
stall meters, the rate was set at 10 cents per 1,000 brick (3,000 lbs.
of water), equal to 20.82 cents per 100 cubic feet of water. This
procedure has, however, proved abortive in practice as the basis of
the rate, 10 cents per 1,000 brick, is known generally to contractors
and builders to be approximately double what they would have to
pay if registering by meter; consequently, they in turn resort to
devious ways and means to evade the charge, exhibiting to the clerk
plans in such form that he is unable to determine quickly the
amount chargeable, which results in a certain amount of haggling
and discussion, and the clerk, at his pleasure or discretion, issuing
a permit for from 25% to 80% of the amount properly chargeable
under the ordinance. ... - -
At the same time that the record is made in the register
from the Record and Guide, an entry is supposed to be made in an
inspector’s book, classified according to the location of the prop-
erty; and an inspector is supposed subsequently to inspect and
enter in this book a report upon the projected building or alteration.
Each month, or oftener, the clerks are supposed to examine the
inspector’s reports and follow up the proposed building operations.
For some time prior to the bureau's investigation this record had
not been kept up, and no systematic notices had been sent to delin-
quent builders or owners, the clerk stating that no inspectors had
been attached to his branch of the service for several months.
Division A–Building Purposes.
For the purpose of this inquiry, the classifications of the
Record and Guide, “projected buildings” and “alterations,” have
been retained : -
Total estimated cost of proposed buildings and
proposed alterations. . . . . . . . . . . . . . . . . . . . . . . . . $21,495,046.64
Total estimated cost of pro- -
posed buildings. . . . . . . . . . . $15,514,810.14
Total estimated cost of pro-
posed alterations. . . . . . . . . . . 5,980,236.50
Each of these two classes subdivides itself as follows:
Sub-Division 1. Those upon which water charges had
been collected.
58
Sub-Division 2. Those for whick, no charges had been
made for the reason that they are:
a. Fully metered, or have been treated as,
b. Eacempt. &
Sub-Division 3. Those finished, partly finished or not
commenced, upon which no charge had been collected
(at date of investigation).
Sub-Division 4. Those not recorded because “too small”
for consideration.
Considering the work of the building purposes and taps branch
in this order, the following results are obtained:
Sub-Division No. 1.
Projected Buildings Upon which Water
and Charges Have Been
Alterations. Collected.
Estimated cost of projected buildings. . . . . $12,407,500.00
Estimated cost of alterations. . . . . . . . . . . . . 3,293,600.00
In this sub-division four cases were selected at random for
computation of charges under the rules which govern the depart-
ment, with the following results:
Permit No. 32985
. cº, Wººt. unºsed
Stone . . . . . . . . . . . . $28.30 nil $28.30
Brick . . . . . . . . . . . . 185.7% $126.00 59.77
Fireproofing . . . . . . . 37.80 34.00 3.80
Plastering . . . . . . . . . 141.83 nil 141.83
Floors and Arches. . 93.60 nil 93.60
$487.30 $160.00 $327.30
This plan was for an apartment house at the corner of 67th
Street and Lexington Avenue. The clerk determined the charge
by adopting the same amount as had been charged for a building
on the corner of East 66th Street and Lexington Avenue, erected
in 1905 (permit No. 32025).
The method followed by the clerk in calculating the amount
to be chârged for permit No. 32025 for the building on the corner
of East 66th Street and Lexington Avenue, upon which the charge
for permit No. 32985 was based, was as follows: First, a rough
Method of
calculating
charges.
59.
sketch was drawn by the clerk on the back of the notice. The
total area of the openings as shown in this sketch is 14,898 sq. ft.
The total of the openings as calculated from the plans on file is
17,294 sq. ft.
The quantity of brick was then calculated from this rough
sketch by a rule of thumb formula, thus:
The total number of lineal feet was approximated from the
rough sketch as 586; this was multiplied by the height of the
foundation (10 ft.), and 910 sq. ft. deducted for openings; the
result was multiplied by 35, this latter figure being a factor repre-
Senting a wall 20 in. in thickness on the basis of 21 brick to 1 cu.
ft. This calculation gives a result of 173,250 brick for the
foundation.
The height from the top of the foundation to the top of the
fifth floor was approximated from the rough sketch as 51 ft. The
number of lineal feet was then multiplied by this figure, giving a
result of 29,886 sq. ft. From this result was deducted 5,544 sq. ft.
for openings. This, however, is the total of the openings on the
second, third, fourth and fifth floors only. The openings on the
first floor, 1,341 sq. ft., were not, for some unknown reason, de-
ducted. The product 24,342 was then multiplied by 27 upon the
same basis as the foundation, i. e., 21 brick to the cubic foot, the
walls on these floors being set down as 16 in. in thickness. This
gives a total number of 657,234 brick for these five floors.
The height from the top of the fifth floor to the top of the
tenth, i. e., 50 ft., was then taken from the rough sketch and multi-
plied by the number of lineal feet, giving a product of 29,300, from
which was deducted 7,103 ft. for openings. This remainder,
22,197, was then multiplied by 21 (the number of brick in 1 cu. ft.),
for the reason that the walls of all stories above the fifth floor are
shown on the rough sketch as 12 in. in thickness; this gives a
product of 466,137 brick.
The total number of brick to be used, therefore, sums up to
1,296,621. This product was then transferred to another sheet.
A calculation was then made at the rate of ten cents per thou-
sand brick, giving a product of $129.60, to which was added $34.00
for concrete and fireproofing. -
This amount, $34.00, was arrived at by calculating the num-
ber of square feet on the ground floor (10,303 sq. ft.), and multi-
plying this by the number of stories (10) in the building, thus
obtaining what is stated to be and used as the total number of
60
square feet (103,030 sq. ft.) of concrete and fireproofing in the
building. On the verbal statement of the permittee that the con-
crete and fireproofing averaged 8 in. in thickness, the product of
68,000 cu. ft. was arrived at. For some unknown reason this total
number of cubic feet was then divided by four. There appears to
be a clerical error here, as the figure appears to have been intended
for “one-half.” This process reduced the total number of cubic
feet to 17,000, which, at the rate of 20 cents per hundred cubic feet,
produced the amount of the charge, namely, $34.00. The clerk who
made the calculation is unable to state why the number of cubic
feet was reduced to one-quarter of the total. Had the charge been
made for the total number of cubic feet (68,000), it would have
been $136.00. It is estimated by calculating from the plans that
the charge should have been $131.40, a small difference only; it
would appear, therefore, as if some explanation of the reduction
of the total number of cubic feet from 68,000 to 17,000 were
necessary. A memorandum appears on the clerk’s calculations to
the effect that someone “will send statement.”
Subsequent to determining the charge of $163.60, it was found
that the openings on the first floor, 1,341 sq. ft., referred to above,
had not been deducted from the second calculation, the clerk hav-
ing deducted 5,544 sq. ft. for openings, instead of 6,885 shown on
the sketch.
Calculation was then made, showing that had the openings on
the first floor been deducted, it would have resulted in a lesser
product by $3.62. Thereupon the clerk deducted the sum of $3.60
from his calculation of $163.60 and made a charge of $160.00.
The result was obtained apparently on December 23, 1905.
From the data it would appear as if application for a permit
had been made on December 18, 1905, and an attempt made and
abandoned, to arrive at a charge on that date, as a note appears
on this sketch to the effect that someone has been requested to
“give sketch or plans.” Below in parallel columns will be found
data showing some of the principal differences in the method of
establishing a basis for calculation:
Data Taken from the Records of Ea:amination of the Plans on
the Building Purposes and File in the Building Bureau
Taps Branch. Show:
The charge is figured from a That the sizes of openings,
rough sketch, showing the out- the heights of floors and thick-
6I
Charge for
9me building
adopted for
another.
line of floor plan of the building,
height of stories, thickness of
walls and sizes of openings.
Fractional parts of a foot have
not been considered in calculat-
ing the dimensions of floor plans.
Sketch shows:
90 ft., 50 ft., 40 ft., 52 ft., 33
ft., 50 ft., 33 ft., 18 ft., 51
ft., 170 ft.
Sketch does not show any inte-
rior walls; outside walls only
have been considered.
The building has been con-
sidered as a ten-story structure,
the eleventh story and bulkhead
having been ignored.
nesses of walls as shown on the
rough sketch are incorrect in
every particular.
Fractional parts of a foot
should be considered for the rea-
son that these dimensions es-
tablish a basis for calculating
the charge. The plan shows:
90 ft. 5 in., 50 ft., 39 ft. 9 in.,
52 ft. 4 in., 32 ft. 9 in., 49
ft. 8 in., 32 ft. 9 in., 18 ft.,
50 ft. 7% in., 170 ft.
Plans show that all partitions
in basement are of brick, and all
other floors have 12 and 8-in.
brick walls surrounding eleva-
tors, stairs and vent shafts. A
stone area wall supports the side-
walk.
Plan shows mezzanine floors,
an eleventh floor, and a bulk-
head.
In this particular case it is of additional interest to note that
a permit was issued in December, 1905 (No. 32025) for $160.00,
for which the permittee should have paid $483.63, entailing a loss
to the city of $323.60, and that about one year afterwards, in Janu-
ary, 1907, another permit (No. 32985) was issued for the same
amount—$160.00—although for another building, for which the
permittee should have paid $487.30, entailing a further loss to the
city of $327.30. The clerk states in explanation “that they said
the buildings were the same.” The facts are that the buildings
were designed by different architects and are owned by different
proprietors, the elements of similarity being that they occupy ap-
proximately the same ground space and were built by the same
contractor. This procedure could be carried on indefinitely under
the present system without check of any kind.
62
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·I （oN qoſaxis
ºz ºoN uļoņºx{S→


Some of the weaknesses of this branch of the Register’s Bureau
are well demonstrated in the foregoing cases; the loss to the city
on these two permits alone averages $325.00 each, and they are
not, it is believed, extreme cases.
This branch issued 964 regular permits in 1906, and 652
in 1907. When this is taken into consideration in conjunction
with the fact that there is an entire lack of administrative
control, and that two or sometimes three clerks have practically
unlimited power in this matter, the conclusion that the Water
Register’s opinion of this branch of the city’s service is well founded
is unavoidable. It illustrates further the abuses which may arise
and continue indefinitely under a system which allows so much
scope to subordinates. w
Permit No. 33378
This permit was for a four-story stable on West 40th Street,
Loss to city
from under-
charges.
for which the permittee was overcharged $11.30. This was due
to the fact that the clerk calculated the walls “solid” and neglected
to deduct the openings. The method by which the clerk arrived
at the amount charged for this permit is showu on sketches 1 and 2.
First a rough drawing was made, as shown on the upper por-
tion of sketch No. 1. This rough drawing shows the depth of the
building as 90 ft. The plans on file in the Building Bureau show
it to be 95 ft. 9 in. The rough drawing does not show any extension
below the curb. The plans on file in the Building Bureau show a
15-ft. extension under the curb, the walls of which are built of
brick. The clerk calculated as follows: First by doubling the
frontage, as shown by the rough drawing, i. e., 122 ft. 6 in. by 2
equals 245 ft. To this was added double the depth of the building,
i. e., 180 ft., giving 425 lineal feet for the ground floor. He then
estimated the height to be 67 ft., i. e., 13 ft. plus 15 ft. plus 26 ft.
plus 13 ft. equals 67 ft., as shown on the rough drawing. The
plans on file in the Building Bureau show the heights to be 12 ft.
6 in., 15 ft., 13 ft., 13 ft., 12 ft. 6 in., a total of 66 ft. in height. The
lineal measurement of the building was then multiplied by the
height, giving a product of 28,475 sq. ft. This product was
then multiplied by 27, giving a product of 768,825 brick, open-
ings not deducted. The clerk obtained this factor 27 by taking
an average thickness of 16 in. for all walls. The plans on
file at the Building Bureau show thickness of the walls: basement,
20 in., first, second and third floors 16 in. each, and fourth floor 12
Method of
calculating
charges.
63
Method of
calculating
charges.
in. Taking the final figure, 768,825 brick, as the basis, and calcu-
lating at the rate of 10 cents per thousand brick, the result of
$76.88 was obtained. The 8 cents was then disregarded and the
permit issued for $76.80.
The openings have been figured from the plans on file at the
Building Bureau as equal to 249,900 brick. This oversight on the
part of the clerk resulted in an overcharge to the permittee of
$11.30, as stated above.
Permit No. 33303
cºinion Wagº. Ułºsed
Brick . . . . . . . . . . . . . $105.41 $99.40 $6.01
Concrete and Cement. 35.84 nil 35.84
Plastering . . . . . . . . . 32.15 nil 32.15
$173.4U $99.40 $74.00
This plan was for a loft building on John Street. A blueprint
typical plan and wall section, with the material quantities indi-
cated thereon was supplied to the building purposes and taps
branch. The quantities shown on the blueprints were as follows:
Brick . . . . . . . . . . . . . . . . . . . . . . . . . 994 thousand
Concrete . . . . . . . . . . . . . . . . . . . . . . . 350 cubic yds.
Plaster . . . . . . . . . . . . . . . . . . . . . . . . 14,500 sq. yds.
In this case the clerk calculated the charge in total from the
blueprint and quantities submitted to him as shown on sketches
numbered 3, 4 and 5.
On this basis, as shown on sketch No. 4, he arrived at the sum
of $174.90 as being a proper charge; the amounts chargeable for
concrete and plaster were, however, scored out, as shown on this
sketch, and the permit issued for $99.40, the amount which should
have been charged for the brick alone—i.e., 994,000 brick at 10 cents
per thousand. The clerk is either unwilling or unable to state the
reason for this charge. Authoritative information was received in
this case that the floors in this loft are all 12 in., fireproof, terra
cotta arches. These do not show on the blueprint, nor are all the
partitions shown upon which a charge for plastering could be based.
It is only by a physical examination of the partitions installed at
the building at this writing that an accurate calculation of the
charge for plastering could be made, as the plans filed at the Build-
ing Bureau do not show all partitions and the blueprints do not
show any.
64
f
Sketch No. 3.
aw & ºr
*…* *~4. 24,
43–44 …
Žº. }%zzá,
4% /, 72.46% ºz/.4%


ſT 26,
e % Ž jº 24
JT22
/ 2 ſº
Ž 3 j
Z /*
2 º'
% 6.2
J 7 3

Sketch No. 4. Sketch No. 5.
cº-3 cºsa 3
24 Z%– ºzº. /* 32. 2.
ºf 24, 24. 23 ºr /* *
/2> gº - /-3 Z
.., 2 2-dº *—2 JT / 2. *
^7. A 2:...ºr ###4 ºf
* 3&T 3 & F. --— C2 y_2 75-sz *42
& 2-3 2-22.3%-3- */ *3 J zºº 2 -
/2 - 70 7 – 234 *—#-Z
// / /7/67" ###– 4: …ºf
#3 /resºzz —” — 23. /?& 3"
Ž2. U. * 73 f- —º-ºº:
2 ºf ºf
A. Ž%. Ży-4-2 7-> a i-F T-3 £,
- 2} → -
<&e 2. * . % Ží - º ; %
/-3 2-º-T _2–2 ° 3 / 1–
ſ -º-Hº &e &
. :^ 7220 z_{& ſº / dº —---
// e- ~~i==== _*****
Aº’ & $ 7 x 4 o'
2-r ‘
+ 7, º, . "
Z′2 * *


7& Fa-z-z-
Permit No. 33082.
This permit was issued for water’to be used during the con-
struction of two six-story houses on Amsterdam Avenue. A com-
parison of the amount paid in this case for the permit and the
amount which should have been paid is as follows:
cºciatiºn wººt. Unºed
Stone . . . . . . . . . . . . . . $23.80 nil $23.80
Brick . . . . . . . . . . . . . . 95.20 $50.00 45.20
Concrete and Cement.. 5.48 nil 5.48
Fireproofing . . . . . . . . . 2.76 nil 2.76
Plastering . . . . . . . . . . . 60.07 nil 60.07
Floors and Arches. . . . 6.36 mil 6.36
$193.67 $50.00 $143.67
The amount paid by the permittee was arrived at by the clerk
in the building purposes and taps branch as follows:
A rough sketch was made by the clerk, either from a verbal
description or from a plan submitted to him at the time. Taking
this rough sketch as a basis, he calculated the total number of lineal
feet. This figure was then multiplied by 70, which is a rough
calculation of the height of the building in feet. This product
was then multiplied by 21 on the assumption that the walls were
uniformly 1 foot thick all through the building. This gave a
product of 796,740 brick, exclusive of the foundations. The brick
in the foundations was then calculated to be 65,040, making a total
of 861,780 brick in the building. The openings were then roughly
calculated to equal a total of 353,400 brick. This was then de-
ducted from the original quantity—861,780—leaving 508,380 brick,
which, at the schedule rate of 10 cents per thousand brick, amounts
to $50.83. The cents were disregarded and the permit issued
for $50.00.
It is worthy of note in this instance that brick is the only
material for which a charge was made, and that only a little more
than half the amount chargeable for this material was collected.
No charge was made for stone, concrete, cement, fireproofing, floors
and arches or plastering, although for the latter material alone, a
charge of $60.07 should have been made.
Method of
calculating
charges.
65
No Systemat-
ic check on
inspectors’
reports.
Sub-Division No. 2.
Projected Buildings $. Fully Metered
and and
Alterations. Treated as Eacempt.
Estimated Cost of Projected Buildings:
Fully metered. . . . . . . . . . . . . . . . . $650,500.00
Exempt . . . . . . . . . . . . . . . . . . . . . 1,532,500.00
$2,183,000.00
Estimated cost of Alterations:
Fully metered. . . . . . . . . . . . . . . . $777,325.00
Exempt . . . . . . . . . . . . . . . . . . . . . 25,000.00
$802,325.00
Projected Buildings and Alterations Fully Metered.
When an inspector reports that a projected building or altera-
tion is “fully metered”—i. e., that the water for building purposes
passes through a meter already recorded in the Water Bureau, and
that the water billing division will, in due course, issue a bill—the
clerks in the building purposes and taps branch ignore the projec-
tion so reported without further check or inquiry. There is no
indication that the clerks in the building purposes and taps branch
make any systematic attempt to vouch the accuracy of the in-
Spector’s reports by checking them to the books of the meter billing
division, although we are given to understand that this is done
occasionally. The result of this neglect is that where an inspector
has been misinformed by an owner, a contractor or his representa-
tive, or has on his own part made a careless inspection, or where
a meter has been installed after the building has been completely
constructed, and the inspection made after a long delay, the city is
deprived of the revenue which would accrue from the adjustment
that would follow the discovery of such misinformation or care-
lessness.
The investigation of this particular sub-division developed the
fact that buildings or alterations reported by the inspectors as
“fully metered” have, in some instances, not been metered until
after the building has been finally completed. Assuming that the
inspector makes his report in good faith, he neglects to ascertain
whether the water used during the construction period had passed
through the meter, notwithstanding that it, is or should be within
his knowledge. If the meter had been installed after the building
66
had been constructed, his reporting the building as fully metered
would preclude any further action on the part of the clerks in the
office, and a consequent loss to the city.
Projected Buildings and Alterations Treated as Exempt.
At the time the list of projected buildings and alterations
published in the Record and Guide for the period from January 1,
1907, to March 31, 1907, was being analyzed and classified for
individual investigation, the bureau’s investigator was given to
understand that certain public buildings were “exempt.” Follow-
ing is a list of projected buildings so exempted during the period
covered by the investigation:
Date published in - Estimated Cos
Record and Guide Plan No. Description of Buildings
Jan. 26, 1907 30 Public Baths, Rutgers Place. $160,000
Feb. 9, 1907 55 Nurses’ Home, Blackwell’s
Island . . . . . . . . . . . . . . . . . 225,000
Feb. 9, 1907 56 Public Building, Blackwell’s
Island . . . . . . . . . . . . . . . . . 25,000
Feb. 16, 1907 69 Bellevue and Allied Hos-
pitals, 1st Ave., between
- 28th and 29th Sts. . . . . . . 800,000
Mar. 9, 1907 120 Public Building, Blackwell’s
Island . . . . . . . . . . . . . . . . . 50,000
Mar. 9, 1907 121 Public Building, Blackwell’s
Island . . . . . . . . . . . . . . . . . 50,000
Mar. 9, 1907 122 Public Building, Blackwell's
Island . . . . . . . . . . . . . . . . . 120,000
Mar. 9, 1907 123 Public Building, Blackwell’s
Island . . . . . . . . . . . . . . . . . . 25,000
Mar. 9, 1907 124 Public Building, Blackwell’s
Island . . . . . . . . . . . . . . . . . 20,000
Mar. 9, 1907 125 Public Building, Blackwell’s
Island . . . . . . . . . . . . . . . . . 54,000
Mar. 23, 1907 153 Bellevue and Allied Hos-
pitals, 1st Ave., between
28th and 29th Sts. . . . . . . 3,500
67
No explana-
tion of
exemptions.
In addition, the following projected alterations were treated
as exempt:
Plan No. Description Estimated Cost of Alterations
166 Roosevelt Hospital $5,000
220 New York City Building 10,000
221 . New York City Building 10,000
During the progress of the investigation, permit No. 33853
was issued on May 5, 1908, for $60.00 for water to be used during
construction on the public bath building in Rutgers Place, and
permit No. 34079 was issued on July 24, 1908, for $125.00 for a
nurses’ home on Blackwell’s Island. -
In the absence of any statute or city ordinance under which the
contractors having in hand the construction of the foregoing build-
ings could be legally exempted from a charge for the water to be
used by them during the progress of construction, no reasonable
explanation can be offered by this branch for postponing the col-
lection of the proper charges until this late date. We are given to
understand that a concerted effort is now being made to collect
the charges on the balance of these so-called exempt properties.
An interesting item in the foregoing list is plan No. 69 for the
Bellevue and Allied Hospitals, published in the Record and Guide
on Feb. 16, 1907, estimated cost of buildings, $800,000, for which
no permit has at this writing been issued.
Sub-Division No. 3.
Projected Buildings Reported as Finished,
and Partly Finished or
Alterations. Not Commenced.
Estimated cost of Projected Buildings. . . . . . $870,360.14
Estimated cost of Alterations. . . . . . . . . . . . . 660,350.00
On March 1, 1908, 28 projected buildings were reported by
inspectors as either finished, partly finished or not commenced
At that date no charge had been collected for these items. Since
March 1, 1908, charges on 9 of the above items have been col-
lected, leaving 19 still to be accounted for, on 5 of which the
report “building finished” and on 1 of which the report “half fin-
ished” had been made. An entry of 1 item was made in the wrong
‘inspection book during March, 1907; the inspector finding that
68
the building"was not in the district covered by him, noted the cor-
rect district in the inspection book. As recently as June, 1908, 15
months after the original notation, the correction and transfer to
the proper inspection book had not been made. Operations had
been suspended upon 2 of these items; 2 were fully metered and
8 had not been commenced. No reasonable explanation can be
offered at this late date for neglecting to collect the charge on the
5 “finished,” 1 “half-finished,” and 2 buildings reported as “opera-
tions suspended,” and the 1 incorrectly entered in the wrong
inspection book.
On March 1, 1908, 59 alterations were still open upon the
books and the charges uncollected. It is of interest to note that
18 alterations were reported by the inspectors as “too small” to
form a basis for charges.
It is of further interest to note that many alterations esti-
mated to cost $500, $1,000 and $2,000 are registered and an at-
tempt made to collect charges thereon. Eight items in this class
flave been reported by the inspectors as “building finished.”
Charges for the water used during construction have not yet been
made.
Permit No. 33907.
To further illustrate the inaccuracy with which charges were
made, a projected building which had been reported as “finished”
was chosen. -
B. M. R. Water Dept. Amount
Calculations Charge Undercharged
Brick . . . . . . . . . . . . . . $76.30 $77.00 $.70%
Concrete and Cement. 12.61 nil 12.61
Fireproofing . . . . . . . . .42 nil .42
Plastering . . . . . . . . . . 33.76 nil 33.76
$123.09 $77.00 $46.09
In this instance the clerk endeavored to arrive at the amount Methods of
to be charged by two methods: gºing
1. By calculating the cubical contents of the outer walls
“solid,” i. e., not deducting any openings.
2. By calculating the cubical contents of the outer walls
“solid” and deducting an estimated amount for openings,
and adding an estimated amount for plastering. -
69
On sketch No. 6 a rough drawing was made of the floor plan,
with an inscription above stating that it represented two six-story
buildings 37 ft. by 84 ft. 7 in. ; then an attempt was made to ap-
proximate the number of lineal feet in the outer walls thus: -
3 x 74 . . . . . . . . . . . . 148 feet
3 x 84 . . . . . . . . . . . . 252 feet
To this is added 63 feet
giving a total for the outer walls of 463 feet.
This result is then multiplied by 70, which is assumed to be the
approximate height of the building. This sum is then multiplied
by 21 on the assumption that the walls are uniformly 12 in. thick.
This gives a product of 680,610 bricks. To this is added pre-
sumably the brick for the basement, thus:
463 ft. multiplied by 10 by 6 equals. . . . . . . . . . . . 27,780
There is also added the product of 463 ft. multi-
plied by 10 by 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . 64,820
giving a total of . . . . . . . . . . . . . . . . . . . . . . . . . . ... 773,210 bricks;
to which has been added for some unknown reason 23,320 bricks
giving a total of . . . . . . . . . . . . . . . . . . . . . . . . . . . . 796,530 bricks.
This figure is then brought to the upper right-
hand corner of sketch No. 7, and . . . . . . . . . . . . . 23,320 bricks
deducted. - --
leaving a net of. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 773,210 bricks,
for which, apparently, it was the intention to
charge $77.00 plus $5.00 for one boiler for one
month. -
The total of. . . . . . . . . . . . . . . . . . . . . . . . . . . . 796,530 bricks
is presumably the total number of bricks in the
outer walls of the building if built solid.
Another calculation, however, was made by
taking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 773,210 -
as the estimated total number of bricks in the
outer walls and deducting therefrom . . . . . . . . . . . 164,560,
this latter figure being the estimated quantity of
bricks as represented by the openings,
leaving a total of . . . . . . . . . . . . . . . . . . . . . . . . . . . . 607,650 bricks.
Sketch No. 6.
ºz º.º. º.
*…, º
cºr-º- 23 *-a-
35%. T J 24. 4% 9 ||
4.6 Å, s! /12–T., 2... . 3 ––
7.6% ſº cº; ; ; * f—-
*3T2, TZ P-a-z-zz —
££33" %33 4: … ºr
42 fºr 2-0 J” /
Sketch No. 7.
2. 2 ºr º
Že. 6 & __2%; #:
Zāya 2 & 3 2-2, +
6 22 & yzus O
*. yºzzez §


A crude attempt was then made to calculate
the plastering separately by multiplying the lineal
measurement of the outer walls, 463 ft., by the
estimated height, 70 ft., giving a product of . . . . . 32,410 sq. ft.
to this is added the sum of... . . . . . . . . . . . . . . . . . 14,400 sq. ft.
giving a total of . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,810 sq. ft.
which, divided by 9, reduces it to. . . . . . . . . . . . . . 5,200 sq. yds.
which, at the rate of 40 cents per 100 sq.
yds., gives the sum of. . . . . . . . . . . . . . . . . $20.80
to which sum has been added 607,650 bricks
at 10 cents per 1,000—6 cents disregarded 60.70
making a total of . . . . . . . . . . . . . . . . . . . . . $81.50
This method of calculation brought out two results. The first,
reached after computing the total, walls solid, no openings deducted.
was $77.00. The second, reached after deducting the openings and
adding an estimated amount for plastering, was $81.50. In this
particular instance the clerk, at his pleasure, issued the permit for
$77.00. -
Sub-Division No. 4.
Projected Buildings Not Recorded
and - because
Alterations. “Too Small.”
Projected Buildings: -
Estimated cost of 51 buildings. . . . . . . . . . . . . . . $53,950.00
Lowest estimated cost. . . . . . . . . $300.00
Highest estimated cost... . . . . . . 3,500.00
Average estimated cost. . . . . . . . 1,057.84
Projected Alterations:
Estimated cost of 561 alterations. . . . . . . . . . . . $1,223,961.50
Lowest estimated cost. . . . . . . . . $25.00
Highest estimated cost. . . . . . . . . 50,000.00
Average estimated cost. . . . . . . . . 2,217.40 Latitude
Considerable latitude is allowed to the clerks in deciding upon ºt,
what particular projected buildings and alterations the city will º to
º tered for
make a charge for water consumed during the progress of con charges.
71
Further
abuses
disclosed.
struction or alteration. The lowest estimated cost of an alteration
observed for which no charge has been made, was $25.00 (for
erecting a sign), and the highest was $50,000.00, for practically
remodelling a building with new vent shafts, partitions, columns
and electric elevators. The Record and Guide list is examined each
week, item by item, and only such items registered for an ultimate
charge as the clerk may decide upon. His decision is final and is
rarely reviewed.
Investigation of the projected buildings (51) upon which no
charge was made demonstrated that 65% of the properties (33)
were metered. Of the remaining 35% (18 items) the lowest esti-
mated cost of construction for a single projected building was
$400.00, and the highest $3,500.00. -
Investigation of the alterations disregarded by the clerk as
being “too small” for a charge for water to be used during con-
struction shows that many of the buildings were metered; there-
fore, such water as was consumed either during construction or
for other purposes was presumably charged for in the ordinary
course by the meter billing division.
Division B–Building Purposes Extras.
Iittle attempt was made to check the accuracy of charges for
extras, i. e., water consumed by boilers, pile drivers and hoisting
engines for foundations, excavating, hoisting, etc., during con-
struction, as practically no record of the quantity or capacity of the
boilers or apparatus in use during construction is now available.
Additional Illustrations of the Abuses of this Branch.
Permit No. 33929. -
This permit ($160.00) was filed in the Bureau of Buildings
after the water charges had been paid. This would indicate that
the owner or builder had either obtained the permit by verbal
description to the clerk, or had exhibited to him plans other than
those submitted to the Building Bureau. In this case a permit was
obtained before notice was published in the Record and Guide.
Permit No. 33920.
This permit was issued during March, 1908, for $190.00,
to pay for the water to be used during the construction of a brick
and stone six-story building on 105th Street. The plans for this
72
building were not filed in the Building Bureau as late as June,
1908. The method of arriving at the charge made for this permit
is a good illustration of the latitude allowed the clerks. Either
from verbal information or from plans which had not at that time
been approved by the Bureau of Buildings, calculations were made
by two different methods:
1. On the basis of the calculated cubical contents of the out-
side walls, without deduction for openings, a charge of
$100 was arrived at. To this was added an estimated
charge of $156 for plastering, producing the sum of $256.
2. On the basis of the calculated cubical contents of the out-
side walls, without deduction for openings, a charge of
$76 was arrived at. To this was added an estimated
charge of $42 for plastering, producing the sum of $118.
It is not clear that these two calculations were made at the ,
same time, nor is it clear why the plastering is estimated in the
first instance at $156 and in the second at $42. It is apparent,
however, that the calculations were made by two different clerks,
both of whom are either unwilling or unable to explain the calcu-
lations, or the reasons for the change of method. Nor does the
clerk who issued the permit for $190, after arriving at the sum of
$256 as a proper charge, offer any explanation for his action.
A description of the care exercised in one case examined dur-
ing the investigation will serve to illustrate to what extent the
revenues might be increased with a little care and effort on the
part of the clerks in this branch to calculate the charge for each
of the various materials to be used in the construction of the
building. e ** -
Permit No. 33930.
This permit, issued during the progress of the investigation,
was selected for investigation for the reason that it was an un-
usually high-priced permit.
B. M. R. Water Dept. Amount
Calculation Charge Undercharged
Stone . . . . . . . . . . . . $48.94 $40.00 $8.94
Brick . . . . . . . . . . . . 181.32 141.76 39.56
Plastering ... . . . . . . 113.46 120.00 6.54%
Floors and Arches. .. 35.80 23.00 12.80
$379.52 $324.76 $54.76
*Overcharge.
Example of
more careful
calculation.
73
It will be observed that the difference between the amount
charged and the amount which should have been charged is only
14%, and that an estimate of the quantity of material to be used
has been obtained and utilized for the purpose of calculating the
charge thereon, instead of adopting the usual practice of calcu-
lating the cubical contents of the walls “solid” and deducting or
not deducting therefrom the estimated area of the openings, and
- charging the applicant some mean figure between the two.
ɺ.#ion Briefly summarizing the results of the investigation of the
summarized building purposes and taps branch, it may be said that the charges
made for permits are very inaccurate. The clerks err generally
in favor of the applicant, in many instances issuing the permit for
a quarter or a third of its value. The basis of all calculations and
the calculations themselves are lacking in definiteness and preci-
sion. The clerk in charge of this branch of the department, exer-
cising uncontrolled discretion, may transact the business to the
disadvantage of the city. That the revenue from this branch
of the city government might, with proper attention, be doubled
is, it is believed, a conservative estimate.
74
PART V.
THE ORGANIZATION AND METHODS PROPOSED
FOR MEETING THE CONDITIONS NECESSARY
ACCURATELY TO ESTABLISH WATER CHARGES.
The organization proposed for establishing charges and keep-
ing accounts for consumers is as follows:
Consumers’ ledger branch. . . . . . . . . . . . . 15
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Ledger posting clerks. . . . . . . . . . . . . 12
Trial balance clerks. . . . . . . . . . . . . . 2
Meter setting and repairs. . . . . . . . . . . . . 9
Clerk in charge. . . . . . . . . . . . . . . . . . 1.
Permit, notice, violations and record
clerks . . . . . . . . . . . . . . . . . . . . . . 8
Shipping branch. . . . . . . . . . . . . . . . . . . . . 4
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Permit clerks. . . . . . . . . . . . . . . . . . . . 3
Building purposes and taps branch. . . . . 2
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Permit clerk. . . . . . . . . . . . . . . . . . . . . 1
Inspection branch. . . . . . . . . . . . . . . . . . . . 2
Chief inspector. . . . . . . . . . . . . . . . . . . 1
Typist and listing clerk... . . . . . . . . . 1
Inspectors, measurers and skilled laborers 97
assigned to. . . . . . . . . . . . . . . . . .
Frontage rate branch measurements
and inspections. . . . . . . . . . . . . . 10
Meter readings. . . . . . . . . . . . . . . . . . . 55
Meter setting and repairs. . . . . . . . . 16
Shipping . . . . . . . . . . . . . . . . . . . . . . . 4
Building purposes and taps. . . . . . . . 2
Assistant register and chief clerk’s
office . . . . . . . . . . . . . . . . . . . . . . . 5
Register . . . . . . . . . . . . . . . . . . . . . . . . 5
Comparison of Old Plan with New.
By reference to the outline of the present organization it will Reorganiza-
be noted that the number of employees provided for in the present #e."
75
plan is the same as proposed for establishing charges and keeping
consumers’ accounts. The comparison by branches would be as
follows:
Name of Branch Old Plaſm New Plan
Frontage rate. . . . . . . 19
Meter rate. . . . . . . . . . 24
tº-º: 43 15
Meter Setting branch. . . . . . . . . . . . . 19 9
Shipping branch. . . . . . . . . . . . . . . . . 4 4
Building purposes and taps branch. 2 2
Inspection branch. . . . . . . . . . . . . . . . 61 99
129 129
Changes From the comparison it will be noted that a reduction is pro-
º d posed of 28 clerks in the consumers’ accounts branches, and a
plan. transfer of ten inspectors from other branches to the chief inspector.
Allowing the same number in total force, this would provide for
a net increase of 28 inspectors.
To protect the city’s revenue, it is absolutely necessary that
there be an increase in the inspection staff sufficient to permit of
meters being read not less frequently than once a month. It is
also important that all of the inspectors of the department be sub-
ject to assignment, in order that no one class of inspectors may
have a particular class of work or a particular territory perma-
nently assigned to it. The character of the inspection work is such
that any honest, energetic and ordinarily intelligent person can
perform the service. The efficiency of the inspector will depend on
his energy, honesty and mental alertness rather than upon any
previous educational or technical training.
Responsibility Under the plan for reorganization as outlined, the chief in-
- º: spector would be responsible for the accuracy of the inspectors
assigned to each department, division or branch, and the inspectors
would report as to time and number of inspections by classes to the
chief inspector. All inspections would be made under orders from
the head of the branch to which the inspector was assigned, the
return on each inspection being made on the order itself. Thus the
inspection or specific work of the inspector would be returned to
the head of the branch for whom the inspection was made; and in
case the inspection were not satisfactory, the chief inspector would
be informed as to inefficiency and dereliction.
76
In assigning the orders for inspection the aim would be to
Assignments
& e gº OT
have each reinspection made by a different person. The sugges- inspection.
tion as to the number to be assigned to each branch is clearly tenta-
tive, the aim and purpose being to have enough inspectors assigned
to each branch to do the work promptly and thoroughly, since the
whole problem of establishing charges for water rates depends on
returns made from the field.
Proposed Method and Procedure.
The administrative method and procedure proposed is one
designed to meet the conditions above described, under which
charges must be established, and accounts with consumers must
be kept in order to bring them under control as to accuracy and
insure the city the collection of its water revenues.
Frontage rate charges would be established and accounted for
as follows: The information from which frontage rate charges
would be established would be contained on a card record kept
under the control of the general bookkeeper. On this card record
would be entered all changes reported by inspectors and from the
several branches affecting the frontage rate charge of each prop-
erty. These cards would be written each year, would furnish a
continuous history of each property to be charged, and would be
kept in cabinets and filed by section, block and lot number. Prior
to each billing period bills would be made from these cards by
billing clerks, who also would be under the direction and control
of the chief bookkeeper. As the bills are written, two schedules
would be made on a billing machine with adding attachment, the
entries on fifty bills being contained on each schedule. After being
checked to the card record to prove their accuracy, each of these
schedules would be journalized by the general bookkeeper, after
which they would be turned over to the consumers’ ledgers book-
keepers for posting in detail. The frontage rate ledgers would
contain one account to each page, the charges to the accounts being
gathered from the schedule above described. For convenience in
posting, so far as practicable, the folios in each ledger would run
in sequence of block and lot numbers. As bills are paid, the sched-
ules of triplicates which are retained in the hands of the bill filing
Frontage rate -
charges.
clerk, who is also under the direction and control of the chief book-
keeper, would be proved to the report of the cashier, arranged by
77
Meter rate
charges.
Meter rate
billing.
book and folio, would be journalized by the general bookkeeper, and
then turned over to the consumers’ ledger clerks for posting in
detail.
The meter rate charges would be established as follows: Orders
for meter readings would be made up on slips in much the same
form as at present by the clerks in charge of consumers’ accounts. '
These would be turned over to the clerk in charge of the consumers’
branch, by whom they would be assorted in such order as to be
conveniently read; after being assorted in lots of 100, each lot
would be separately scheduled or listed, the clerk in charge indi-
cating the inspector to whom each lot would be given for inspec- .
tion and return. As returns were made by each inspector they
would be checked off on the list prepared, in order to determine
whether or not all of the orders for meter reading had returns
made on them. These meter readings would be listed by book,
folio and index number. On the schedule of meter readings would
also be two blank columns, to be filled out by the consumers’ ledger
clerks.
After scheduling each day, the schedules in sequence book and
folio reference would be turned over to the consumers’ ledger clerks
who would post the index reading shown on the schedules to the
ledger, at the same time posting to the first blank column on the
schedule the last previous reading; on the last blank column of the
schedule would be extended the amount of water consumed, corre-
sponding with the amount extended in the ledger account to which
the posting was made. After the posting had been completed,
these schedules would be returned to the general bookkeeper, who
would go over the schedules by totals for each book, and the total
amount of water charged to accounts within that book. By this
method control would be established over the amount of metered
water charges to be accounted for. -
Periodically and twice each year meter rate bills would be
made up from the meter rate ledgers, to which the meter charges
above described had been entered. These bills would be written
by billing clerks in the same manner, and the schedules of bills
would be used for purposes of control as above described in rela-
tion to frontage rate bills and schedules, the total of schedules of
bills by ledgers being proved to the controlling total of charges
shown on the meter journal. The amount of meter setting charges
would also be carried in the same ledgers and the bills for meter
charges controlled by schedule to the general bookkeeper, which
would be entered through a journal to the general ledger account.
The credits to the meter rate and meter setting accounts would
be made and controlled as above described, in relation to the
frontage rate accounts.
The meter defects and meter violations reported by the various
inspectors under the direction of the clerk in charge of the con-
sumers’ ledgers branch, to which administrative attention would
be required, would be scheduled as they came in from the meter
reading and inspection water returns and sent to the chief clerk,
who would be responsible for the institution of the measures neces-
sary to their immediate correction.
In cases of leaks and waste, notice would go to the Engineering
Bureau. In cases of meters out of repair, orders would be sent to
the meter setting and repair branch. Violations would be referred
to inspectors under the chief clerk or under the immediate direction
of the Water Register. Notice of the illegal use of water would be
referred to inspectors under the chief clerk or to the Water Register.
In the shipping branch would be kept all of the meter ledgers
containing metered shipping properties. The clerks keeping these
ledgers would be under the direction and control of the clerk in
charge of the consumers’ ledger branch, although the books would
be kept in the office of the clerk in charge of the shipping branch
for his information. These ledgers would be handled in the same
manner as above described. For purposes of perfect control, bal-
ances would be taken off of all of the consumers’ ledgers by means
of listing and adding machines, on columnar ruled sheets so lined
that the full trial balance of a ledger might be contained on a
single sheet. These balances would be immediately proved to the
controlling balance of the general bookkeeper. In case any dis-
crepancy appeared as between the total of the balances shown on the
trial balance sheet and the total of the balance shown in the con-
trolling account of the general bookkeeper, the trial balance would
be referred back by the general bookkeeper to the consumers’ ledger
clerk in charge of the hedger which is out of balance.
In order to take off a balance on each ledger each month, it
is estimated that it will require the continuous service of two list-
ing clerks to perform the mechanical part of the trial balance work.
By making proof each month, however, the department will have
the advantage of knowing at all times that the accounts are correct,
and will be able to prove out and close subsidiary books and render
their branch reports within a few days after each closing period.
Meter defects
and
violations.
Metered
shipping
properties.
Advantages of
taking
monthly
balance.
79
Lack of
accounting
control in
cashier’s
Office.
Loss of
revenue from
errorS.
Responsibility
Or
corruption.
PART VI.
THE COLLECTION OF CHARGES RECEIVABLE AND
MAKING RETURN OF RECEIPTS.
At the present time the cashier’s office is organized on the
theory that it is to operate independently of all other offices and
branches of the department. The cashier is appointed by the
commissioner as his personal representative, being exempt from
competitive examination under the civil service rules. No account-
ing control is established over the cashier other than that provided
by the organization of his own office. The accounts receivable by
the department are not provable and may not be used for the
purpose of determining whether the amounts collected and returned
in arrears are equal to the total amount of revenue accruements for
other periods. The Chamberlain receives credit for the amounts
deposited each day in the authorized depository, but the Comp-
troller has no means of determining whether or not the statement
of collections supporting the receipt voucher is a true statement
of the amounts which should have been collected on the bills re-
ported as having been paid.
Without attempting to check the collections to the ledgers in
which accounts receivable are carried, several errors and omissions
have been detected, which indicate that in this manner the city
loses much revenue. An instance of this is found in the account
of the company, which has contracted to pay the city at
the rate of $1,333.33 per month for sprinkling privilege. In going
over the account for the year 1907, it was found that only eleven
payments appeared on the ledger. This having been brought to
the attention of the chief clerk, upon inquiry it was found that the
payment for July, amounting to $1,333.33, had not been made, and
the company claimed never to have received a bill therefor. A
check for the amount immediately followed.
During the last year a number of examples of payments being
checked against the ledger which were not supported by the cash
book were discovered, as a result of which one of the clerks of the
bureau was dismissed. -
To hold out to employees of an institution such an oppor-
tunity to profit by collusion, or to place before them a continuing
inducement to betray their trust is a neglect of which a great
municipality should not be guilty. When under such circum-
8O
stances a poorly paid employee “goes wrong,” there is quite as
much moral responsibility attached to those who are cognizant of
the method of doing business as to him who succumbs to temptation.
Present Organization.
The office of the cashier is arranged in such manner as to make
it difficult for collusion to exist inside the office without a number
of persons being implicated. At the head of the office is the cashier.
Under him is a financial clerk who acts as the assistant cashier and
represents him in his absence. In the building purposes and taps
branch is also a financial clerk who represents the cashier there
and makes returns to him. The other employees of the cashier’s
branch are a cash entry clerk, classified cash book clerk, a
clerk making up daily reports for the Comptroller, and the state-
ment clerk. When bills are paid the bill itself is stamped and
receipted, and the coupon is detached and placed on his file. Before
the bill is handed to the payer, however, it is passed through the
window from the cashier’s cage to the financial clerk on his left,
who makes entry of the amount in a cash book, no record of the
cash received being kept by the cashier. After entry in the cash
book by the financial clerk the receipted bill is again passed to
the general cash entry clerk who enters the amount on the general
cash entry book. At the end of the day the cash on hand must
agree with the amount recorded on the cash book and the general
cash entry book. The classified cash book is kept at the right of
the cashier, entries to this being made from the coupons detached
at the time of payment.
The organization and mechanism employed for the purpose of
protecting the department from collusion within the cashier’s office,
therefore, would seem to be adequate. There is little or no pro-
tection, however, against collusion between the consumer and the
ledger clerks to whom the consumer goes for his bill before it is
presented for payment to the cashier. The assumption seems to
be that by multiplying the checks on the cashier the city is com-
pletely protected. -
At the present time moneys are received by the Engineering
Bureau, the building purposes and taps branch and the cashier.
The financial clerk in the building purposes and taps branch keeps
five cash books, as follows:
1. Cash record of building purposes receipts.
Protection
against
collusion
Within
cashier’s
Office.
Lack of
protection
against -
collusion with
ledger
clerks.
Records of
moneys
received.
8I
2. Cash record of building purposes extras receipts.
3. Cash book of receipts for taps permits.
4. Cash book for collection of bills for labor and materials.
5. Cash book for the collection of meter setting bills.
These receipts are reported weekly. Receipts for building
purposes, building purposes extras and fire hydrants are turned
over to the cashier with the report at the end of each week. The
receipts for taps permits, for sales of materials and the use of
departmental labor for meters and meter setting are deposited by
the clerk personally to the credit of the Chamberlain, the receipts
for meters and meter settings being deposited to the credit of .
water meter fund No. 2. The receipts from the Engineering
Bureau are turned in to the Water Register’s office instead of going
to the cashier.
Proposed Organization.
Jollection of By the plan of organization proposed, it is suggested that all
...]"Inder moneys to be collected in the Department of Water Supply, Gas
plan. and Electricity shall be collected by the cashier at his office. The
plan proposed also contemplates that all accounts receivable shall
be subject to proof, and that the accounts of those branches charged
with accounts receivable shall be used for the purpose of checking
and proving the accuracy of returns made by the cashier. By such
centralization of collections and such method of control, the present
plan of the cashier’s office will be rendered unnecessary.
The procedure suggested would be as follows: Upon applica-
tion of the payer the bill filing clerk would pass to the cashier the
original and duplicate of the bill, retaining the triplicate for his
own files, as described on page 23. At times when consumers are
present in such number that a line would be formed, the payers
would be required first to pass the window at which the assistant
cashier would be stationed, who, having received the duplicate and
triplicate of bills from the cashier, would arrange them in the
same order as the payers in the line approaching the cashier’s
window. Thus the cashier would be able to handle the bills very
rapidly, counting the money, receipting and detaching the original,
and laying the duplicate in a basket for the use of the listing clerk.
In the same cage would be a typist and listing clerk who
would list the names of the payers and the amounts on a type-
writing machine with adding attachments, each class of bills paid
being separately listed. From these mechanically added lists the
82
daily report of the cashier would be made up, the total of the list
being proved to the cash on hand. The report as thus prepared
would be sent to the general bookkeeper, who would check the
amount to the lists of triplicates prepared in the office of the bill
filing clerk, which in turn would be used for purposes of control
over consumers’ accounts.
The advantages of the organization and procedure proposed
would be:
1.
Delay would be avoided in obtaining the bill on which
payment is to be made, the bills being previously pre-
pared and filed with the bill filing clerk.
Control would be obtained over charges in the consumers’
ledger through the independent billing process.
Independent control would be obtained over the cashier’s
office without the complicated method of checking as at
present used, because the bills would be prepared in tripli-
cate and the bill filing clerk would be held responsible for
return.
The general bookkeeper would also obtain an independent
basis for control over the credits to be entered to the con-
sumers’ accounts because an independent basis for charge
against the cashier would be established.
83
EXHIBIT A.
POWERS AND DUTIES OF THE PERSONNEL OF
THE PRESENT ORGANIZATION.
Recapitulation by Branches.
1. Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3. Chief clerk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
3. Building purposes and taps. . . . . . . . . . . . . . . . . 2
4. Frontage rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
5. Meter billing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
6. Meter setting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
7. Shipping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
8. Inspection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
9. Cashier . . . . . . . . . . . . . . . . . . . . . . . . . . . . • * * * * * 6
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
Recapitulation by Classes
Register . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Cashier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Financial clerks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Clerks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Inspectors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Temporary inspectors. . . . . . . . . . . . . . . . . . . . . . . . . . 7
Measurers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Stenographers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Assistant foremen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Laborers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Skilled laborers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Crew of water boat. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146
Recapitulation by Branches and Classes.
1. Register’s office. . . . . . . . . . . . . . . . . . . . . . . * 2
Register . . . . . . . . . . . . . . . . . . . . . . . 1
Clerk acting as secretary. . . . . . . . . . 1
84
Chief clerk’s office. . . . . . . . . . . . . . . . . . . .
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Clerks . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Stenographers and typewriters. . . . . 4
Building Purposes and Taps Branch. . . . .
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Frontage Rate Branch. . . . . . . . . . . . . . . .
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Clerks . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Measurers . . . . . . . . . . . . . . . . . . . . . . 4
Skilled laborers. . . . . . . . . . . . . . . . . . 2
Meter Rate Branch. . . . . . . . . . . . . . . . . . .
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Clerks . . . . . . . . . . . . . . . . . . . ... tº e º 'º e º ºs 23
Meter Setting Branch. . . . . . . . . . . . . . . . .
Clerk in charge. . . . . . . . . . . . . .. . . . 1
Clerks . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Laborers . . . . . . . . . . . . . . . . . . . . . . . . 5
Assistant foremen. . . . . . . . . . . . . . . . 4
Shipping Branch. . . . . . . . . . . . . . . . . . . . .
Clerk in charge. . . . . . . . . . . . . . . . . . 1
Water patrol boat crew. . . . . . . . . . . 3
Inspection Branch. . . . . . . . . . . . . . . . . . . .
General inspectors. . . . . . . . . . . . . . . . 1
Acting general inspector........... 1
Assistant general inspector. . . . . . . . . 1
Inspectors . . . . . . . . . . . . . . . . . . . . . . 50
Temporary inspectors. . . . . . . . . . . . . 7
Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Collection (Cashier's) Branch..........
Cashier . . . . . . . . . . . . . . . . . . . . . . . . 1
Financial clerks. . . . . . . . . . . . . . . . . . 2
Clerks . . . . . . . . . . . . . . . . . . . . . . . . . 3
19
24
19
61
EXHIBIT B–I.
DESCRIPTION OF PRESENT RECORDS AND PROCED-
URE IN THE OFFICE OF WATER REGISTER.
As administrative head of the Bureau of Water Register, the
Water Register has general supervision and control over all activi-
ties of this division of the service. In performance of such duties:
1. He attends to the correspondence requiring official atten-
tion. -
2. He receives reports from the chief clerk, cashier, financial
clerk of the building purposes and taps branch, general
inspector, and the several other branch heads.
3. He holds hearings on complaints against licensed plumb-
ers, persons charged with the illegal use of water, con-
sumers asking for the reduction of charges, and on protests
of consumers against meter setting and against the city
plumber's bills, etc.
4. He makes quarterly and annual reports to the commis-
sioner on the operation of his office.
The procedure and records used in handling the business of
the office are as follows:
Correspondence.
All correspondence requiring the direct exercise of official
discretion not handled by the chief clerk is handled in this office,
the files being under the direct charge of the Water Register’s
secretary.
Reports from Branch Heads.
In order that the Water Register may keep in touch with the
work of the several branches or divisions of the bureau, the fol-
lowing described reports are received:
1. Daily Report of Collections Received from the Cashier:
Reports are made at the close of each business day to the
register by the cashier. These reports show principal amount and
penalties in two separate items. The principal amount includes:
Frontage rate collections
Meter rate collections
86
Shipping collections
Building purposes collections
Building purposes extras collections
2. Daily Report of Financial Clerk Received from Building Pur-
poses and Taps Branch:
Report is made each day by the financial clerk stationed in
the building purposes and taps branch. This report shows col-
lections for:
Building purposes
Building purposes extras
Taps
Materials and labor furnished
Meter setting collections
This same report is recapitulated and also rendered weekly
and monthly. The financial clerk and the cashier both include in
their daily reports receipts from building purposes and building
purposes extras. The actual collections being made by the cashier,
his data comes from cash received. The financial clerk issuing
the permits carries the amounts of permits issued as memoranda,
from which is gathered the data for his report to the Register.
For taps, material and labor and meter setting, no account being
made to the cashier, there is no basis for reports for checking the
report of the financial clerk.
3. Weekly Report Received from General Inspector:
A report from the general inspector is made up weekly, show-
ing assignments, duties, etc., of each member of the staff of in-
spectors.
4. Time Reports:
No time records are kept. In lieu thereof, daily memoranda
and personal statements as to time lost are made by each of the
several branch heads direct to the Register. There is no regular
record maintained or kept of these reports, but if, in the discretion
of the Register, the reported absence is considered inexcusable, the
chief clerk is directed to deduct the proper amounts from the pay-
roll.
87
Hearings.
A considerable portion of the time of the Water Register is
taken up with hearings of the various classes above described.
Although this is a very important part of the work of administra-
tion, and is a means whereby the Register is able to keep in direct
touch with the water user who has a complaint against the admin-
istration and with the persons employed either by the consumer or
the department in setting meters, etc., no minutes are kept of such
hearings and no formal record is preserved in the department.
All important letters, vouchers, requisitions and applications
for reductions, refunds or cancellations of amounts collected and
reported to the Comptroller require the signature of the Water
Register, subject to the final approval of the Commissioner.
Quarterly and Annual Reports Made by the Water Register
To the Commissioner.
Reports are rendered by the Register quarterly and annually,
and show : º
Collections for water classified
Amounts returned in arrears -
Approximate number of meters set and in use, etc.
The data for these reports are gathered from the records of the
several branches, compiled in the office of the chief clerk.
88
ExHIBIT B–II.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE IN THE OFFICE OF THE CHIEF CLERK.
The chief clerk stands in much the same relation to the Water
Register as an assistant, and is responsible:
1. For the handling of the mail not handled directly by the
Register.
2. For the handling of complaints and the registration of im-
portant complaints which are not reserved for the ex-
clusive attention of the Water Register. -
3. For the preparation of requests and the referring of re-
quests to the Comptroller for refunds, reductions and
cancellations.
4. For the preparation of payrolls.
5. For the making of requisitions for printing, stationery and
Supplies.
The procedure and records used in handling this business are
as follows:
Handling of the Mail.
Ordinary and routine matters received through the mail, such
as requests for duplicate bills, are sent by the mail clerk direct to
the branch heads for their attention without any formal record
being made. Matters which are extraordinary in nature and of
special importance, however, are recorded in a mail register before
being distributed and a record made of the final disposition and
date.
The Registration and Distribution of Complaints.
Complaints come in by mail or are made in the form of signed
memoranda. These are registered chronologically. The register
is a columnar ruled book with the following headings:
File number
Name
Residence
Premises
Nature
Received
Date
By
89
Inspector
Return
Description
Remarks
In the remarks column is placed the date the letter of com-
plaint was answered, or other miscellaneous references. After
registration the complaints are sent to branch heads or others for
attention. A complaint jacket is also made up on a jacket form
which shows: -
Number
Premises
Cancel—Refund
Received—190
Referred
Returned—190
Answered—190
Comptroller—190
Filed—190
Requests to the Comptroller for Refunds, Reductions and
Cancellations.
Refunds, reductions and cancellations arise from complaints.
If complaints are first made to the frontage rate or meter rate
branches, forms are prepared. If coming first to the chief clerk
by mail, they are referred to these branches. Having been in-
vestigated by the frontage rate or meter rate branches, they are sent
to the chief clerk, where they are registered. The register is col-
umnar ruled, the headings showing:
Affidavit No.
Section
Block
Lot No.
Premises
Year
Water
Amount
Letter Book and Folio
Date
Signature
After registration, a request is made to the Comptroller which
carries with it the approval of the Register and of the Commissioner.
These approvals are taken by the Comptroller as authority for
approval of vouchers issued for payment.
90
Preparation of Payrolls.
Monthly payrolls for the bureau are prepared in this office on
the 20th of the current month as of the end of the month. In
case of unauthorized lost time between that date and the end of
the month for which deduction is to be made, the amount will be
taken from the following month’s payroll. In case of death or dis-
charge before the end of the payroll period, the payroll will have
to be recalled and corrected. The usual department payroll, ap-
proved by both the Register and the Commissioner of Water Sup-
ply, Gas and Electricity, is used.
Requisitions for Supplies, Stationery, Printing, etc.
Requisitions for the purchases of supplies, stationery and
printing originate in this office upon the request of branch heads
after verbal approval by the Register. These requisitions are form-
ally approved by the Register after being prepared. The form of
record of requisitions, kept in the office of the chief clerk, is a file
of the duplicates recently installed by the Department of Finance.
QI
EXHIBIT B–III.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE IN THE BUILDING PURPOSES
AND TAPS BRANCH.
In this branch two classes of water revenues are accrued and
reported, and three other classes of revenue are collected:
1. Revenues accrued and reported:
a. Revenues for the use of water for building purposes.
b. Revenues for the use of water for building purposes
extras.
2. Revenues recorded and collected:
a. Collections of revenues from the issue of permits for
taps.
b. Collections of bills for labor and material used in
changing the location and grades of mains and gates,
locating and stopping leaks and other purposes.
. c. Collections of bills for the cost of setting meters by
the city plumber.
Of these sources of revenue, the charges for the first three
originate in the building purposes and taps branch; charges for
labor and materials used originate in the Engineering Bureau;
charges for meter setting originate in the meter setting branch of
the Bureau of Water Register. The financial clerk of the building
purposes and taps branch carries a cash record for each source of
revenue, but is responsible for collections of bills for the last three
classes of charges only, charges for building purposes and building
purposes extras being collected by the cashier.
Charges for Building Purposes.
1. The building purposes register is the principal record in
which this class of accruals is recorded. This register is columnar
ruled, the captions of the several columns being as follows:
Number
Location
Name and address of owner
Name and address of builder
Number and height of building
Size
Date plans filed
Blank column
Remarks
92
The number is entered from the filing number given to the
building purposes permit. The location, name of owner and name
of builder are entered from the Record and Guide. The owner's
address, the builder’s address, number and height of building, size
and date of plans filed, are entered at the time of issuing the
permit from information furnished by the owner or builder when
applying in person or by agent for the permit.
2. Inspection and report books are kept by the inspectors for
the purpose of recording the date and the fact of notification to
owner and builder to call and pay for water used for building pur-
poses. This book is ruled in columns to show the following:
Street number
Building
Owner
Date notified
Builder
Date notified
Remarks
This memorandum is not made nor this form used when the
owner or builder makes personal application for permit prior to
the publication of the plans in the Record and Guide.
3. Notices to pay for water are made out by the inspector,
the purport of the notice being to request the builder to call at
the building purposes branch office to obtain a permit and pay for
water to be used in the process of construction of a contemplated
building, under penalty of having his water shut off without further
notice. The date of delivery of such notice is entered in the inspec-
tion and report book above described. This form of notice is only
used in the case of taps being utilized which are already in service,
as it is hardly possible under the regulations of the department to
get water through a new tap without first having obtained a permit
for such purpose.
4. Permits for the use of water, unsigned, are handed to the
builder at the time he calls at the building purposes and taps
branch. These permits contain an estimated amount based on the
character of buildings, the charges being according to the rates
established by ordinance as follows:
Building purposes—ten cents per 1,000 brick.
All masonry at the same rate, 500 brick being equal to one
cubic yard.
Plastering—forty cents per 100 sq. yds., openings not included.
93
Permits are issued to the owner or builder upon presentation
of building plans approved by the Bureau of Buildings, the charge
being calculated by the clerk issuing the permit. The permits are
issued on forms which are bound in a book, the permit being de-
tached from the stub which remains in the book for checking
purposes.
5. A coupon accompanying the permit is also filled out at the
same time as is the permit, the coupon being on a different colored
paper. Both the permit and the coupon are presented to the
cashier at the time of payment. The cashier upon receiving pay-
ment signs the permit, thus validating it, and returns it to the
builder for his authority and receipt. The coupon is retained by
the cashier till the following day, when it is returned to the build-
ing purposes branch for check against the stub in the permit book.
Charges for Building Purposes Extras.
6. A building purposes eatras register is kept for the purpose
of recording charges of this class. The register in use is ruled and
printed for recording tap permits issued, and has six columns
which are used for the following purposes:
Register number
Date
Location
Style and size of boiler, etc.
Blank - &
Remarks
7. An application for eactras is made as an initial proceeding
before charges are entered. The form of application shows:
Location -
Horse power of boiler
For what purpose
Where to be used
How
Charges
Approval
The applications for extras include charges for water to be
used for outside boilers, temporary boilers, fire hydrants, mixing
concrete, etc.
94
8. Permits for eatras are issued upon approval of these ap-
plications. The form of permit shows:
Name
Amount received
Purpose for which water is to be supplied
9. Permits to use fire hydrants are also issued by the building
purposes and taps branch. These permits are issued to persons
desiring to use water where the mains may not be readily tapped,
or in cases where water is not readily available. The permits for
the use of fire hydrants are supplementary to the permits for
building purposes and building purposes extras, it being necessary
to pay the charges on permits for building purposes and building
purposes extras before the permit for the use of fire hydrants will
issue. The charge for the permit for the use of fire hydrants is
to cover the cost of inspection of water used from fire hydrants,
the inspector being named or nominated by the Water Register,
the user agreeing to pay for the inspector’s services at a stipulated
rate per day. The form of permit shows:
Date
Name of person to whom permit is issued
Number and location of fire hydrant
Number of days
Between what hours water may be used
10. A coupon accompanying each permit is made out at the
time the permit is written, the coupon and permit being handled in
the same manner as described above in relation to coupons accom-
panying permits for building purposes.
Charges for Taps. C
11. A taps register is used for the purpose of recording
charges for the making of taps. This register is columnar ruled,
the several columns having captions as follows:
Tap permit number
Date
Location
Size of tap
Location of tap
Connection permit number
12. Application for tapping Croton water pipes is made
when water is required for building purposes or building purposes
95
extras, and no convenient tap is available. Such application is
necessary, as a permit must be obtained before connection may be
made with the water main. If an old source of supply exists
which is adequate for the purpose, application is not necessary un-
til after the building is completed, and not then, unless the service
from which water is obtained in the building operations would be
inadequate to supply the premises. Application must be made
by a licensed plumber and signed both by the licensed plumber
making the application and the owner or his agent. The form
used shows: -
Register number
Size of tap
Location of premises
Size of building
Stories
Feet front
Feet deep
Character of occupation
Signed
13. A tap permit is issued upon approval of the foregoing
described application. The form shows:
Name of licensed plumber paying for the permit
Amount
Size of tap
Number and location of premises
Date
It is signed by the financial clerk stationed in this branch.
14. Authorization to tap water mains is given to the engineer,
as only the official departmental tappers and their assistants are
"permitted to tap the water mains. After the permit has been re-
ceived, the Engineer’s Bureau issues authority to the tapper in the
name of the chief engineer, reading as follows:
Date
Size of tap
Number and location of premises
Name of licensed plumber
Space for signature of an assistant engineer
15. Application to open street to repair service pipes is made
when it is desired to open streets for this purpose. Upon approval
of this branch it is carried by a licensed plumber to the Bureau
of Highways of the Department of Public Works. The application
96
shows the number and location of the premises, and is signed by
both the owner and the licensed plumber. The purpose of the
application is to give notice to and obtain approval from the Water
Department of work to be done in another department.
Records of Collections Kept by the Financial Clerk.
16. The cash record, receipts for use of water for building
purposes is kept by the financial clerk stationed in this branch.
The record is for the purpose of furnishing to the Water Register
on his weekly report a statement of the amount of permits of this
class issued, as the money received therefor is turned over to the
cashier. The form of the record is an ordinary single entry cash
book.
17. The cash record, receipts for eatras and fire hydrants is
in the same form and handled in the same way as is the cash record
of receipts for use of water for building purposes.
18. The cash book, receipts for tap permits is a record of
receipts for tap permits issued, kept by the financial clerk stationed
in this branch. The moneys received are held by him personally for
deposit once a week. An ordinary stock cash book is used.
19. The cash book, receipts for sale of material and use of
departmental labor is a record of receipts for materials sold and
departmental labor used. This cash is in the same form and is
handled in the same manner as that received from taps, i. e., held
by the financial clerk personally and deposited once a week.
20. The cash book, receipts for meters and meter settings is a
record of receipts for meters sold and for material and labor used
by the city plumber, paid for by the city, and credited to water
meter fund No. 2. The moneys so collected go to the same fund
and are available for the purchase of additional meters and for
the payment of city plumbers’ bills. These receipts are handled
in the same manner as are those for taps and material and labor,
i. e., held by the financial clerk personally and deposited once a
week. The headings of the cash book show the following:
Date
Register number
Name
Premises
Amount
Total amount
-
97
21. A weekly report to the Water Register of miscellaneous
water receipts is made by the financial clerk stationed in this
branch once each week. Its caption “Croton water receipts” is a
misnomer; it should be “miscellaneous water receipts.” The form
shows the following headings: r
Date
Building purposes permits
Extras permits
Taps permits
Work done
Materials furnished the chief engineer
In the latter column is also shown receipts from sale of meters
and meter setting. The collections for permits for building pur-
poses and building purposes extras are made by and under the
control of the cashier; the others, as explained in Numbers 17, 18
and 19, are collected and accounted for by the financial clerk
stationed in this branch.
22. A weekly report to the City Comptroller of receipts from
taps permits is furnished each week. The headings on the form
show :
Date
Register number
Name
Location of premises
Amount
This form is prepared by the financial clerk.
23. A weekly report to the City Chamberlain of receipts for
materials sold and departmental labor furnished is made up in the
same way as the preceding. The form reads as follows:
Date
Name
Location
Amount
24. A weekly report to the City Chamberlain of receipts for
sale of meters and meter setting is also furnished, but there is no
form in the bureau for this report, an ordinary letter being used
therefor.
25. A City Chamberlain's receipt voucher of amounts re-
ceived for taps is furnished by the City Chamberlain each week,
upon receipt by him of a certified deposit slip. The receipt is in
98
voucher form, at the top showing a certificate from the Water
Register of the amount, and at the bottom the Chamberlain’s ac-
knowledgment that amount has been placed in bank to his credit
26. A. City Chamberlain's receipt of amounts received for
meters sold and meter setting is rendered in the same manner and
form as the foregoing.
27. A City Chamberlain's receipt of amounts received for sale
of material and use of departmental labor is also furnished by the
City Chamberlain in a bound book of ordinary receipt forms.
99
EXHIBIT B–IV.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE OF THE FRONTAGE RATE BRANCH.
The principal records of this branch are consumers’ ledgers,
which contain an account with each piece of water-using property,
whether on a frontage rate basis or metered, metered records being
carried for memorandum purposes only. These books are rewritten
each year. “Frontage rates,” also called “building rates,” mean
charges to consumers for unmetered water. The amounts of
charges therefor are regulated by an ordinance which establishes
a scale of water rents for the City of New York, pursuant to Sec-
tion 473 of the Charter of Greater New York. The minimum
annual rates so established and special charges on frontage rates
to be collected by the department are as follows:
Frolnt Width 1 Story 2 Stories 3 Stories 4 Stories 5 Stories
16 feet and under . . $4.00 $5.00 $6.00 $7.00 $8.00
16 to 18 feet. . . . . . 5.00 6.00 7.00 8.00 9.UU
18 to 20 feet. . . . . . (3.00 7.00 8.00 9.00 10.00
20 to 22.1% feet. . . . 7.00 8.00 9.00 10.00 11.00
221% to 25 feet. . . . 8.00 9.00 10.00 11.00 12.00
25 to 30 feet. . . . . . 10.00 11.00 12.00 13.00 14.00
30 to 37.1% feet. . . . 12.00 13.00 14.00 15.00 16.00
371.2 to 50 feet. . . . 14.00 15.00 16.00 17.00 18.00
Baths—All private baths three dollars per annum.
Waterclosets and urinals of every description, two dollars per
annum. One watercloset and one bath in each house supplied free
of charge.
In addition to the above, there are what is known as extra and
miscellaneous rates. These rates as printed on the back of water
rate bills are as follows:
Bakeries—Three dollars per annum.
Barber Shops shall be charged from five dollars per annum,
and additional charge of five dollars per annum shall be
made for each bathtub therein.
Bathing Tubs in private houses, beyond one, shall be charged
at three dollars per annum each, and five dollars per annum
each in public houses, boarding houses and bathing estab-
lishments. Combination stationary washtubs, having a mov-
... able division in the center and capable of use for bathing,
... shäll be charged the same as bathing tubs.
IOO
Dining Saloons shall be charged an annual rate of from five
dollars. º * *
Fish Stands (retail) shall be charged five dollars per annum
each. -
Stalls—For each stall, one dollar per annum.
Horse Troughs—For each trough, and for each half barrel or
tub on sidewalk or street, twenty dollars per annum, each
trough to be fitted with a proper ball-cock to prevent waste.
Hotels and Boarding Houses shall, in addition to the regular
rate for private families, be charged for each lodging room,
at the discretion of the commissioner of water supply, gas
and electricity. - º
Laundries shall be charged from eight dollars per annum.
Liquor and Lager Beer Saloons shall be charged an annual
rate of ten dollars each. An additional charge of five dol-
lars per annum shall be made for each tap or wash box.
Photographic Galleries shall be charged an annual rate of from
five dollars.
Steam Engines, where not metered, shall be charged by the
horse power, as follows: For each horse power up to and
not exceeding ten, the sum of ten dollars per annum; for
each exceeding ten, and not over fifteen, the sum of seven
dollars and fifty cents each, and for each horse power over
fifteen, the sum of five dollars.
Soda, Mineral Water and Root Beer Fountains shalſ be
charged five dollars per annum each.
Baptistries shall be charged at the rate of ten dollars per
8.IIIll III]. -
Florists shall be charged at the rate of five and ten dollars
per annum.
Milk Depots (for the purpose of washing cans) shall be
charged seven dollars and fifty cents per annum.
Bottling Establishments shall be charged ten dollars each per
8][] Ill] Ill.
The regular frontage rates are based on the assumption that
but one family is to occupy each property rated. In case more than
one family may occupy property which is charged on a frontage
rate basis, an additional rate is made of $1 per year per additional
family.
IOI
Supporting the charges and corrections in the consumers’
ledgers kept in this branch are:
Files of the Record and Guide
Tax maps
Measurers’ field books
Measurers’ reports on completion or demolition of buildings
Reports of inspectors on alterations of buildings and com-
plaints against buildings
Entries showing payments are supported by the cash books in
the office of the cashier, which in turn are supported by the re-
ceipted bill stubs detached by the cashier at the time payments
are made.
The following forms are also used in the frontage rate branch,
viz.: -
Frontage rate bill and stub
First notice of penalty
Second notice of penalty
Return to the receiver of taxes of frontage rate water bills i
8.TI’ê8.TS
Requisitions for Croton water bills
Consumers' Ledgers (Called Frontage Rate Ledgers).
The frontage rate ledgers are classified according to sections
and blocks, the section and block numbers included in each book
appearing at the top of the pages. Each volume has its number and
in its caption shows the streets and avenues by which the territory
included is bounded. The separate accounts with water-using
properties are carried on the horizontal lines, the detailed informa-
tion being distributed to columns. Postings to these records are
made from the Record and Guide, inspectors’ and measurers’ re-
ports and other supporting records and documents described. The
detailed captions of columns are as follows:
Size of lot
Lot number
Location of property
Name of owner or tenant
Stories high
Front width
Front building
Rear building
Water closets
Baths
IO2
Extra families
Meters
|Bars
Wash boxes
Stalls
Saloons
Laundries
Barbers
Bakeries
Soda fountains
Steam engines
Unpaid Croton (balance from previous year)
Remarks
Deduction
Increase
Principal
Penalty
When paid
Supporting Documents and Files.
1. The Record and Guide is a real estate publication from
which the ledger accounts are opened in this bureau, the informa-
tion derived from this source being the descriptive data carried in
the first eight columns shown above.
2. The measurers’ field book carries a list of buildings in
course of construction or demolition. It serves as information to
the measurers of properties on which they are to report. This book
is a blank memorandum book, in which are recorded the date on
which the Bureau of Buildings issued the permit and the location
of the premises. After the measurer visits the premises, he also
makes a note of the probable date of completion; upon com-
pletion he enters the actual date, at which time he turns in to
the frontage rate branch a formal report on the form described
below. The bureau has no way of finding out whether all building
operations are finally reported on at completion except by a check
against the record contained in the Record and Guide; unless it be
from the report of the Tenement House Department, which fur-
nishes this branch with a list of all permits for occupancy of
completed buildings coming under its jurisdiction.
3. A report on completion or demolition of buildings is made
by the measurer. When the construction or demolition of a build-
ing is completed, each measurer turns in to the chief measurer a
report on each property, showing:
IO3
Date
Block location
Number of buildings
Commencing date
Street number
Stories high
Frontage feet
Closets
Baths
Families
Bars
Wash boxes
Stalls
Dining saloons
Laundries
Barbers
Bakers
Soda fountains
Steam engines
A diagram is also carried on each report in which may be in-
dicated the four streets bounding a block and in which the measurer
may outline in proportion the form and size of the building and
its distance from any one of the four street lines. At the bottom of
the form is space for remarks and signature of the measurer. The
reverse side is used for filing, and shows:
Number
Date
Name of measurer
Description of the property examined
After approval by the chief measurer, this form serves as a
basis for entry in the frontage rate ledger in the columns corre-
sponding to those shown above. •
4. Reports of inspectors on alterations of buildings and com-
plaints against buildings are made, information for which is taken
from the Record and Guide and entered on a form known also as
“inspection report.” Complaints made by consumers are handled
in the same way. These forms are turned over to inspectors, who
make their returns thereon. The form provides for the following
information: -
Date
Section block
Number and location of premises
Front house—stories high
Rear house—stories high
Families
IO4 -
Baths—private
Bars
Wash boxes
Dining saloons
Fish stands
Photograph galleries
Florists
Bottling
Stalls
Horses’ troughs
Half barrels.
Steam engines
The inspector certifies on each report that the premises
have been examined. The reverse side of the form shows the loca-
tion by floors, yard, cellar, etc., of the various fixtures above men-
tioned. It is from these reports that entries are made in the ledger
accounts in columns headed “deduction” and “increase.”
5. Entries of payments in the ledger accounts under the cap-
tion “when paid” are made by stamp, the information being taken
from the cash books subsequently checked by the receipted bill
stubs. - -
6. Frontage rate bills are made out in printed forms with
coupons attached, the bill and the coupon bearing the imprint of
the year for which the frontage rate charge is billed. On the head
of the bill are printed the conditions of payment and penalties.
The bill form is columnar ruled, the columns showing: .
Volume
Folio
Block number
Tuot number
Location of premises
Charges
Front building
Rear building
Water closets and urinals
Baths " *
Extra families
Bars
Wash boxes
Stalls
Dining saloons
Taundries
Barber shops
Bakeries
Soda fountains
Steam engines
Amount
Io5
The coupon attached shows:
Date
Section
Volume
Clerk
Payor
Block
Lot
Location
Amount
Penalty
Total
The frontage rate bill is printed in different colored ink each
year, so as to be distinguished from the other bills of the depart-
ment and the bills of other years in this branch. On the reverse
side of this bill is printed the rates of the department for all classes
of water uses, together with copies of ordinance relating to the use
of water and the rules of the department.
7. First notices of penalty are on postal cards, sent shortly
before August 1st of each year to consumers who have not paid
current year's bill, reminding them that 5% penalty will attach to
their accounts, if not paid by August 1st.
8. Second notices of penalty are sent on postal cards shortly
before November 1st, to water consumers whose accounts for the
current year are not paid, notifying them that a penalty of 15%
will attach to their accounts if not paid on that date (first penalty,
5%; second, 10%; final, 15%).
9. Returns of frontage rate water bills in arrears to the Re-
ceiver of Taxes are made on August 1st of the following year in
which charges are made. These returns of unpaid amounts are
first made to the Receiver of Taxes, who subsequently returns the
items still uncollected to the Bureau of Assessment and Arrears of
the Department of Finance. The form of return shows:
Section
Volume
Year
On what street
Side -
Between what streets
To whom assessed
Block number
IO6
Lot or ward and map number
Total amount of water rent
Remarks -
10. A form of requisition for Croton water bills is provided
for the use of property owners or agents on which request is made
to the bureau for water bills, and which shows to whom the bills
are to be sent and their address, as well as section, volume, block, lot,
street or avenue, and remarks.
Io?
EXHIBIT B-V.
DESCRIPTION OF THE PRESENT RECORDS
AND PROCEDURE IN THE METER RATE BRANCH.
By ordinance, adopted March 15, 1900, signed by the Mayor
April 10, 1900, it is provided that “water meters shall be placed,
at the discretion of the Commissioner of Water Supply, for all stores,
workshops, hotels, manufactories, office buildings, public edifices,
on wharves, ferry houses, and in all places where water is fur-
nished for business, consumption, except private dwellings; the
charge for water measured by meter to be ten cents per 100 cu. ft.
All charges not herein mentioned or fixed are reserved for special
contract by and with the Commissioner of Water Supply, Gas and
Electricity.” Pursuant to this authority, meters have been installed
and a meter rate branch established in the Bureau of Water
Register.
The principal records of this branch consist of ledgers on
which are carried accounts with all users of metered water. As
explained in Exhibit B.-IV., a memorandum reference to these
accounts is also carried in the frontage rate ledgers. Determina-
tion as to whether new property is to be charged on a frontage rate
or meter rate basis is made to depend on reports of measurers.
Premises already using water are changed from frontage to meter
and from meter to frontage rates on reports made by inspectors.
The reports of both (measurers and inspectors) requiring the
placing of meters are turned into the meter setting branch, which
supervises and controls the placing of all meters. When a meter
is set, a report to this effect is sent from the meter setting branch
to the frontage rate branch, where notation or a memorandum
entry is made in the property account to show the changed condi-
tion. If the premises are fully metered, the frontage rate branch
carries a memorandum entry only, showing this fact, the accounts
being carried in the meter ledgers; but if only partially metered,
an examination is made by the inspector before making the change
upon the frontage rate records to determine whether the property
has been properly metered. After the frontage rate account is
adjusted, the report of the meter setting branch is then turned
over to the meter rate branch, where the proper entry is made.
In this branch are also kept the records of charges for meter
setting. These charges arise from bills of the city plumber, the
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work being performed under the supervision of the meter setting
branch and the charges therefor being collected by the building
purposes and taps branch.
The records, documents, files and forms used in the meter rate
branch, numbering nineteen, are of three general classes:
Records and Documents, etc., Which Pertain to Charges for
i
10.
11.
the Use of Metered Water.
Meter rate ledgers.
Report of meters set.
Inspector’s report of meters read, etc. (formerly inspector's
index or field book).
Meter rate bill and stub (regular).
Meter rate bill and stub (piers, wharves and bulkheads).
Memorandum notice of meter rate bills unpaid.
Notice to consumers of amount due and unpaid.
Final notice to consumers of amount due and unpaid.
Return of meter rate bills to Receiver of Taxes as in
àTI'ê8.T.S.
Memorandum or copy of meter rate bills in arrears sent
to Receiver of Taxes.
Meter rate cash blotters.
Records, Documents, etc., Which Pertain to Charges for
Meters and for Labor and Material Used in Setting Meters.
12.
13.
14.
15.
16.
17.
Notice to consumer to repair meter.
Notice to meter setting branch of consumer’s refusal to
repair meters.
Meter setting bill.
Voucher for meter setting bill.
Meter setting blotter.
Meter setting ledger. ,
Documents Which Pertain to Special Inspections and Reports.
18.
19.
Special inspector’s examination form.
Schedule of inspector’s examinations.
IO9
Records and Documents, etc., Which Pertain to Charges for
the Use of Metered Water.
1. The meter rate ledger carries all metered accounts, one
account to a page. The data for opening the accounts are gathered
from the reports of meters set. Each page has descriptive headings
with blank spaces for the following information:
Premises
Bills to
Occupied as
What part metered
Building rate
Extras
Ward
Section
Block
Lot number
On each page are thirty-five horizontal lines, with columns
ruled and headed as follows:
Date
Meter number
Size
Index at last statement
Consumption, cubic feet
Amount due for water
Credit building rate
Credit extras
Credit total
Amount due
When billed
Date of payment
Volume and folio cash entry book
Remarks
2. Reports of meters set are made by the meter setting branch
and noted by the frontage rate branch, after which they are
turned over to this branch, which opens a ledger account in one of
the meter ledgers according to location of the property. The form
is detached from a stub, which remains in a bound book in the
meter setting branch, and provides for the consecutive number at
the top, with sixteen lines for memorandum purposes. The cap-
tions, one to each line, are as follows:
Section
Block
Lot
IIO
Building rate, $
19 , B. R., $ (preceding year)
Extras, $ -
19 , B. R., $ (second preceding year)
Extras, $ - e
It is from these reports that the accounts are opened in the
ledgers.
3. In the inspector's indea: or field book are also entered
all meter accounts. These entries are made from the reports of
meters set after accounts are opened in the meter ledger. Meter
readings and results of inspections showing conditions of meters
are thereafter recorded in the inspector’s index or field book by
the inspectors. The book contains 200 ruled sheets about 10 x 5,
with four columns with blank headings. The first column is used
for the date of inspection, the second for the figures on the dial of
the meter, the third for shorthand notes of the condition of the
meters, such as N. R., meaning not registering; D. B., dial broken,
etc., and the last column for remarks. As an experiment, very
recently this form has been superseded by a ticket or slip calling
for the same information, which is furnished to the inspectors in
the order in which the bureau desires that the meters be read. At
the end of each day the inspectors place the time upon the slip of
the last meter reading, and this, together with all other slips read
that day, is mailed to the bureau from the nearest mail box. The
advantage of this method is that, when deprived of the previous
records shown in the field books, the inspector is not able to esti-
mate or approximate his reports. His personal inspection of each
meter reported on is thus required; and, as these slips are taken up
in regular order, the bureau is able to locate the inspectors when it
is desirable to communicate with them during business hours.
Readings are made and recorded about four times each year, but
are entered in the meter ledgers only twice each year.
4. Meter rate bills and stubs (regular) are prepared from
the readings entered in the ledger from the inspection books or
slips, and mailed to the consumers without a formal request there-
for. In this respect the method differs from that in the frontage
rate branch, where bills are held until called for by the owner or
agent. Bills are rendered twice each year, about May 1st and
November 1st, respectively. There are special instances, however,
where meters are read and bills are rendered both monthly and
quarterly. All bills have coupons which are detached by the cashier
at the time of payment and subsequently turned over to a clerk in
I II
this branch for check against the postings of cash receipts made
from the cash books to the credit of the respective accounts. The
bill shows: - •
Name of person billed
Period billed for
Number (of premises)
There are seven vertical columns of varying sizes with the follow-
ing headings:
Section
Volume
Folio
e º 'º - © tº e º º e
In the fourth (first blank) column are ten consecutive horizontal
lines giving information for five different meters:
Present index
At last statement
The sixth (second blank) column is used for the difference be-
tween the cubic feet shown by present index and at last statement.
The bill also provides, at the bottom, credits for frontage rates and
extras, date, and signature of the cashier. The stub shows name
and premises at the top, and four columns headed as follows:
Section
Volume
Folio
Amount
At the bottom appears the net amount, with printed information
reading: “This coupon must not be detached, but must be presented
to the cashier on payment of the annexed bill.”
5. Meter rate bills and stubs (piers, wharves and bulkheads)
are in same general form as the foregoing, except that they are
printed in red instead of black ink.
6. A memorandum notice of meter bills unpaid is used. This
is a small slip about 5%x3% inches, attached to meter bills
mailed, notifying consumers of previous charges unpaid.
7. A form called notice to consumers of amounts due and
wnpaid is in the nature of an advice sent to delinquents twice each
year, and in addition to showing at the top:
Section
Volume
Folio
II2
reads as follows: “The water rent by meter measurement for the
period . . . . . . . to . . . . . . . . . , amounting to the sum of $. . . . . . . . . 9
remains unpaid. You will please take notice that if the same is
not paid within five days from the date of this notice, it will
become my duty to shut off the water from the entire premises,
according to law, and without any further notice being given.”
Signed by the Register.
Its purpose is to hurry up collections.
8. The final notice to consumers of amounts due and unpaid
is a printed form which is sent to delinquents during July of each
year, reading as follows: “The water rent by meter measurement
due to date of . . . . . . . . . , amounting to $. . . . . . . . . , on premises
Q & e º e º e º ſº , remains unpaid. You will please take notice that if
the same is not paid by August. . . . . . . . . , 190. . . , the amount
must be returned to the Bureau of Arrears, where it becomes a lien
and is subject to interest at the rate of 7%.”
Signed by the Register.
9. Return of meter rate water bills in arrears is made to the
Receiver of Taxes of the Department of Finance. All charges
made as of September 30th and prior thereto of the previous year
remaining unpaid on August 1st of the following year are included
in this report as in arrears. This form is similar in every respect
to the one described in the frontage rate branch.
10. A memoradum of meter rate water bills in arrears to the
Receiver of Taa’es is made. This is retained in the meter rate
branch, and on it is shown the amounts returned on the foregoing
form. Its caption is “Croton returns 190 (meter measure.
ment),” and the headings of its columns are as follows:
Volume
Folio
Ward (section) -
Ward number (lot number)
Block
Location
Amount
11. Meter rate cash blotters are kept in this branch. They
are transcripts from the cashiers’ cash books of the meter rate
entries therein, used as intermediate posting mediums. From the
cash blotters the receipts are posted to the meter ledgers. These
II3
postings are then checked against the meter rate bill stubs detached
at time of payment by the cashier and forwarded to this branch.
The headings are as follows:
Date
Cash book
Folio
Section
Volume
Folio
Amount in total duplicated on same sheet
Records, Documents, etc., Which Pertain to Charges for
Meters and for Labor and Material Used in Setting Meters.
12. A notice to consumers to repair meters is sent by the
Water Register when the inspector reports a meter as needing
repairs. This notice shows:
Section
Volume
Folio
Date
The form of notice is as follows: “You are hereby notified
that . . . . . . inch . . . . . ... meter, number . . . . . . in premises . . . . . .
is out of order. Please send your plumber to this office for permit
to disconnect this meter and have it repaired or replaced by a
new meter. If permit is not obtained within ten (10) days from
the date of this notice, the department will issue an order for the
removal, repair and resetting of meter, charging the entire expense
as a lien against the property.
Respectfully,
Water Register.”
13. Notice to the meter setting branch of owners’ refusal to
repair meter. If the notice above described is not acted on by him,
an order is then given to the city plumber to repair the same by
the meter setting branch.
14. Bills for meters and meter setting are rendered after
receipt of the city plumber's charges for material and labor. The
charge for the meter is the same as that paid by the bureau when
purchasing its stock of meters. This bill is not sent nor is the
amount thereof made a charge against the property until after the
II4
owner or consumer has been notified by the meter setting branch
of the amount thereof and given ten days in which to protest the
charge. The entry is made in the meter setting ledger, after a
voucher for payment is drawn in favor of the city plumber. This
voucher serves as support for the charge. ***
sº- 15. Vouchers for meter setting are made up on a special
voucher form to pay the city plumber for labor and material used
in setting meters ordered by the bureau. This voucher is entered
both in the meter setting blotter and the meter setting ledger.
16. The meter setting blotter is a bound book in which are
entered the necessary details of the preceding bill. The columns
are headed as follows:
Register number
Location
Amount
When paid
17. A meter setting ledger is kept, to which are posted the
charges for meter setting, credits being posted from the meter
setting cash book kept by the financial clerk in the building purposes
and taps branch. This ledger has columns showing the following
information: -
Date
Section
Block
Lot
Location
Owner
Address
Register No.
Volume
Folio
Meter No.
Description of meter
Cost of meter
Cost of setting
Total
When paid
The meter setting blotter (Form No. 16) is checked against
this record.
~~ **-*-ºs.º.º.º.º. -- . A -- *
II5
EXHIBIT B–VI.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE IN THE SHIPPING BRANCH.
This branch of the Bureau of Water Register has supervision
over vessels of all kinds using city water, and issues reports weekly
to the Water Register of permits issued and of vessels taking water;
it also reports on leaky and damaged hydrants and issues hose
permits for flushing sidewalks. This branch uses four inspectors
in the field, two of whom are stationed on the water patrol boat
when the latter is in service. Permits to shipping are not regularly
granted for a period of less than six months, nor are extensions
granted on permits for boats laid up. Permits when issued are
not transferable. The scale of charges as established by the rules
of the department are as follows:
Steam lighters and tugboats, high pressure. . . . $90.00 per annum
Steam lighters and tugboats, low pressure. . . . . 45.00 per annum
Pile drivers and hoisting engines. . . . . . . . . . . . 5.00 per month
Steam yachts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.00 per month
All others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.00 per month
Water boats supplying shipping. . . . . . . . . . . . . . 25.00 per month
Dredges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.00 per month
Boilers for coal diggers, etc. . . . . . . . . . . . . . . . . 5.00 per month
Steam barges. . . . . . . . . . . . . . . . . . . . . . . . . . ... 25.00 per annum
Steam pumps. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.00 per annum
Steam derricks. . . . . . . . . . . . . . . . . . . . . . . . . . . . 25.00 per annum
Oyster boats. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.00 per annum
Floating engines. . . . . . . . . . . . . . . . . . . . . . . . . . 20.00 per annum
The records, forms and procedure of this branch may be
grouped as follows:
1. Those pertaining to shipping.
2. Those pertaining to inspections.
3. Those pertaining to the issuing of hose permits.
4. General records and reports.
Records, Forms and Procedure Pertaining to Shipping.
The first step necessary to obtain a permit for the use of
water front hydrants is an application by the owner of craft or
prospective water user:
II6
1. Application for permits for low pressure boats are made
on a printed form, which reads as follows: “No permits issued for
less than six months. Application is hereby made for permit to
take water from shipping hydrants for boat. . . . . . . . . . . . . Class:
Condensing or non-condensing; if condensing, is the same condensed
water used over again? For what purpose? Do you work this
boat’s engines high pressure on any occasion ? Name of applicant.”
2. Applications for permits for high pressure boats are on a
printed form, which reads: “Application is hereby made for
permit to take water from shipping hydrants for boat. . . . . . . . . . . .
Class: Condensing or non-condensing? For what purpose? What
is the capacity of this boat’s tanks in gallons? Name of applicant.”
3. Applications for permits far water boats are on a printed
form, which reads: “Application is hereby made for permit to take
water from shipping hydrants. Name of water boat; condensing
or non-condensing? What is the nature of the boats you intend
to supply? State the capacity of above water boat in gallons.
Name or location of the shipping hydrant ordinarily used. Name
of applicant.”
4. An application record is kept, in which the foregoing
mentioned applications are entered. This record is a bound book
and has columns headed as follows:
Date
Number
Boat
Statement
Permit
*
5. Permits for water for low and high pressure boats and
dredges are issued after application has been properly filed and
recorded. These, when issued, are detached from stubs, which
remain in the office in bound books. The permit form shows:
Consecutive number
Name of the person making the payment
The amount received
The class of boat to which water is to be supplied
The pier from which such water is to be taken
The period for which the permit is issued
Signature of water register
The stub contains the same information in condensed form,
with the exception of signature.
6. Permits for water for steamboat eatras are also issued after
application has been properly filed and recorded. They are issued
117
to owners desiring water for use on boilers, pile drivers, oyster
boats, floating engines, etc. These permits when issued are detached
from stubs, which remain in the office in bound books. The per-
mits show : -
Date
Name of person making the payment
Amount
Name of boat or accessory to which water is to be furnished
Period for which permit is issued
Signature of the Water Register
The stub shows in condensed form the same information, with
the exception of the Register’s signature.
7. Coupons accompanying permits for high and low pressure
boats are filled out at the same time the permits are issued. These
are presented to the cashier by the applicant with the permit,
together with the amount called for therein. The permit is not
valid until signed by the cashier, who retains this coupon and
subsequently returns it to this branch for the purpose of checking
against their records. The coupon shows:
Number
Name
Date
Amount
8. Coupons accompanying steamboat eatras permits are made
out on the same form as the foregoing, but on differently tinted
paper. They are used and handled in the same way and for the
same purpose.
9. Notices to inspectors of permits issued are sent out daily
in this branch on letter-head form, advising them of the permits
issued.
10. A register of permits issued is kept, in which all classes
of permits issued are entered. The register is columnar in form,
the headings being as follows:
Name of boat
Nature of boat
Name and address
Number of permit
Permit expires
In the back of this register is a diary in which is recorded the
date of expiration of each permit.
II8
11. A tickler showing date of eaſpiration of permits issued
is posted from the diary in the back of the register of permits
issued. The columns show :
Name and address of owner
Class
. Name of boat
Date of expiration of permit
12. Notice to owners of ea piration of permits is made out on
the date noted in the above described tickler. This notice is sent
to the owner of a boat, asking him to call and renew the permit.
The printed form on which the notice is sent reads as follows:
“Please take notice that you are required to call at this office
immediately to renew the permit for Croton water supplied to
tº is e e s ∈ E is e º is a , which expired on the . . . . . . . . . day of . . . . . . . . . .”
Signed by the Water Register.
13. Owners’ affidavits are required in case it is claimed that
a boat has been out of service during the period between the date
of expiration of the previous permit and the application for renewal
thereof, the owner being required to take an oath to that effect
before a new permit is granted. This affidavit is in the usual form.
14. A register of low power boats is kept, the information
contained in which is taken from the report of the United States
steamboat inspectors’ file. The principal purposes of this register
are to inform the shipping branch of boats in the harbor, and to
give an authentic basis for classification of charges. All boats not
classified in this register as low pressure are considered and charged
as high pressure. The headings of the columns in this register
are as follows:
tº º e º º ºs e º 'º - ſº e
1908 inspected
1909 inspected
15. Owners’ notice of boats laid up must be given to the
shipping branch, stating the cause. There is no regular form for
this notice, but owners are required to notify the bureau in writing.
16. Notice to inspectors of boats laid up is given to guide
them in their work. For this there is no printed form. Informa-
tion contained in the notice is based on the foregoing notice of
OWIlêTS.
II9
Records, Forms and Procedure Pertaining to Inspections.
17. Inspectors’ daily reports of boats using water are made
up on forms showing the district and date at the heading, and the
following captions above the columns:
Name of tug
Location of hydrants
Time
Remarks
Instructions are printed at the top as follows: “This report
must be filed each day with the Water Register. Give the name,
location, time, etc., of tug taking water; also name and number
of dredges and pilé drivers working in your district each day.
Boats taking water without permit should be separately reported
in detail. Report must be rendered whenever there is a change in
occupancy of any of the piers in your district, the date of shutting
down and starting in of all boats that do not take water throughout
the entire year; hydrants leaking or obstructed, and any waste of
Croton water. Inspectors will be held strictly accountable for any
dereliction of duty.”
18. An indea of inspectors’ daily reports is kept. This is a
bound book, and is really a register of inspectors’ daily reports.
The columns for information show :
Date of inspection
Date received
Number of fills
Subject matter
19. Weekly reports to general inspector are made. For this
the branch has no regular form. It is a weekly letter made up
from the index of inspectors’ reports forwarded to the generai
inspector. *
20. A record of fills is kept. This is a bound book, in which
entries are made from the inspectors’ daily reports of water craft
taking water without a permit.
21. Notices to owners taking water without permit are sent
out. For this the branch has no regular form, but, based on the
entries in the report of fills, letters are written to the owners
calling their attention to the violation and requiring them to forth-
with take out permits.
I2O
22. A register of leaking and damaged hydrants is kept.
Entries to this are made directly from the inspectors’ daily report.
Column headings read as follows:
Number
Location of hydrants
Name
Date
23. Order to chief engineer to repair leaking and damaged
hydrants is issued when such are reported by the inspectors. This
is in the form of a letter forwarded to the Engineering Bureau based
on the foregoing.
24. Weekly report to Water Register of permits issued and
boats taking water is made in the form of an ordinary typewritten
letter furnishing the Water Register with the information called
for by its caption, the permits being made up from the stubs in the
permit book and the fills from the daily report book.
Records and Procedure Pertaining to the Issue of
Hose Permits.
25. Hose permits are issued to owners of fully metered prop-
erty, for the use of hose in washing sidewalks, stoops, areas and
house fronts. The permits are detached from stubs, which remain
in the office in a bound book, the permit and stubs being consecu-
tively numbered; there is no charge for the issuing thereof, the
revenue to the city coming in the meter charges.
26. A register of hose permits is kept, in which entry is made
from the stub of the hose permit book. This is used for general
reference purposes only, the captions being:
Number
Premises
Name
Date
Remarks
General Records of the Office.
27. A monthly report of cash receipts is received by and filed
in this branch. For this there is no form. The report is made by
the meter rate branch. The information given is:
Amount received from steamboat meters, from steamboats and
from steamboat extras.
The numbers of the steamboat meters are also shown.
I2I
28. A cash blotter is kept. This is a statistical record in
which the information furnished to this branch by the meter rate
branch appears under the following captions:
Date
Registered numbers
Steamboat meters
Steamboats
Steamboat extras
Name
Amount
Steamboat meters
Steamboats
Steamboat extras
The register numbers of steamboats and steamboat extras are
gathered from the permit stubs of this branch. º
29. A file indea is kept. This is in bound book form, con-
taining correspondence and memorandum data, showing:
Date
Name
Subject matter
Number
I22
EXHIBIT B–VII.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE IN THE METER SETTING BRANCH.
The meter setting branch issues permits for the setting, reset-
ting, repairing, removal, disconnection, location and testing of
meters. It also directs the city plumber to do any of the above
after due notices have been sent to the owner or Occupant of prem-
ises or properties, collections therefor being made by the financial
clerk stationed in the building purposes and taps branch.
As in the building purposes and taps and frontage rate
branches, the meter setting branch to a certain extent bases its
records for new meters on the Record and Guide, special inspection
notices being made therefrom and placed in the hands of inspectors,
who subsequently report on the fixtures and occupancy. Water
using property recorded on the frontage rate books and charged at
frontage rates is examined from time to time to determine the
propriety of metering. When alterations in an old building are
made, or a new building erected, and an application is made for
service, calling for a tap larger than % of an inch for each 25
feet or part thereof, the Engineering Bureau sends an order to this
branch to meter the premises. Should the application call for a
5%-inch tap, a special inspection is made to determine whether it
is necessary to meter all or a part of the premises.
The records and procedure of this branch fall into three gen-
eral groups, viz.:
1. Records and procedure pertaining to the setting of meters.
2. Records and procedure pertaining to the removal of meters.
3. Records and procedure pertaining to the repair and reset-
ting of meters. 4.
Records and Procedure Pertaining to the Setting of Meters.
Procedure looking toward the setting of meters is set in motion
by a notice from the frontage rate branch or the chief engineer and
miscellaneous sources to the meter setting branch to examine the
property and to determine the advisability of metering it. It is
upon such notice that orders are given to the inspectors to examine
and report.
I23
1. Orders to inspectors to eacamine premises are given to de-
termine the advisability of metering a property using water. The
form is a memorandum which shows:
Date
Name of the inspector
Premises
Ten blank lines
with instructions printed at the bottom “to examine the above
premises and submit written report herewith.”
2. An inspector's report is made on foregoing ea amination on
a form furnished, which is filled out by the inspector at the time
of his examination. The report shows at the top:
Stories
Feet front
The horizontal columnar headings are:
Location
How occupied
Faucets
Hopper closets
Pan closets
Cistern closets
Urinals
Hydrants
Baths
Extras
Vertical headings are:
Cellar or yard
Basement
First floor
Second floor
Third floor
Fourth floor
Fifth floor
Total
At the bottom of the form is space for:
Remarks
Owner’s name
Address
Date and signature of the inspector
3. A register of notices to install meters is kept. When it is
decided to meter a building, an entry of such intention is recorded
in this register, from which a formal notice to the owner, as de-
I24
scribed in Number 4, is forwarded. The register shows a consecu-
tive number for each notice, and the headings read as follows:
Register number
Street number
Street
Owner’s name
Owner’s address
When and by whom notified
Permit
Part to be metered
Remarks
4. Notice to owner to install meter is given. This is on
printed form which shows: *
Number of notice
Date
Address of owner
The form quotes Section 475 of the Greater New York Charter, and
gives names of meters permitted as follows:
Worthington water meter
The Crown water meter
The Thompson water meter
The Trident water meter
The Nash Water meter
The Standard water meter
The Hersey rotary water meter
The Hersey disc water meter
The Worthington disc water meter
The Keystone water meter
The Trident Crest water meter
The Worthington turbine water meter
The notice informs the owner that an application for a permit
to set meters must be made by a licensed plumber, and shows various
rules and regulations of the Water Department. It is signed by the
Commissioner of Water Supply, Gas and Electricity.
5. An inspector's return on service of notice to install meter
is made. This is on a printed form which is filled out and sworn
to by the inspector after service. The form provides for:
Register number
Name
Address
Delivered to
Date of service
I25
6. Application for setting water meter is made by the owner
or his agent through a licensed plumber on an application blank,
which shows:
Size of meter
Kind of meter
Meter number
Premises
Size of building and stories
Feet front and feet deep
Occupied as
To be finished
Date
Signature of the plumber
Address of the plumber
7. Permit to set meter is issued after application. This
permit, with certificate attached, is detached from the stub of the
permit, which remains in the bound book as an office record. This
is presented by the plumber at the meter setting station to obtain
a properly tested meter, the choice of which is made by the owner
or the plumber. After the meter has been set the plumber fills in
and signs the certificate attached to the permit, returning both
permit and certificate to this branch. The permit and certificate
are then turned over to an inspector for an examination of the
completed work. The result of this examination is reported to the
branch as explained in Numbers 14, 15 and 16. The permit reads
as follows: “This permit must be presented at pipe yard to insure
delivery of meter. Dated . . . . . ... Permission is hereby given
. . . . . . . . to set . . . . . . . . in . . . . . . . . water meter number . . . . . . .
in premises . . . . . . . . , subject to the rules, regulations and pen-
alties printed on the reverse side hereof.” Signed by the Water
Register. The accompanying or attached certificate reads as
follows: “The permit, together with the annexed certificate
properly filled out and signed, must be returned to Water
Register within 24 hours after meter is set, and meter
must be set within two days. Referring to meter number. . . . . . . .
in premises number. ... . . . . . 3 * * * * * * * * hereby certify that there are
no openings in the service pipe between the meter and the street
main, and that all the water supplied to the fixtures in the above
premises or part mentioned passes through said meter.” Meter
set. . . . . . . . date. Dated . . . . . . . . . Signed by a licensed plumber.
8. A blotter of permits to install meters is kept in the form
of a bound book, entries in which are made direct from the stub
126
of permit (see No. 7). This blotter serves as a complete record of
all meters placed. The number of the meter is obtained from a
weekly report of meters taken from the meter testing station. The
columnar headings are as follows:
Date
Permit number
Size, style and number of meter
Date set
General inspector’s report
Remarks
9. Weekly report of new meters taken from pipe yard (meter
testing station) is made out by the inspector in charge of the meter
testing station at 24th Street and Avenue A, and forwarded to the
Register once each week. The columnar information is as follows:
Date
Size, style and number of meter
Name of plumber
Where to be set
Remarks
10. Records of water meters taken from pipe yard (meter test-
ing station) are kept in bound book form, one book for each make
of meter. Entries to these records are made from the information
reported to the Water Register on the weekly reports (9). The
columnar headings are as follows:
Date
On Order of
Size
Number -
Where placed
Permit and inspection number
11. Notice to plumber to set meter is given to licensed plumb-
ers who have obtained meter permits, but who have not placed the
meters in accordance with the authority granted. This notice
allows ten days additional for new meters and fifteen days addi-
tional for repairs to old meters on penalty of having the permit
revoked. -
12. The notice to owners to set meter is a duplicate of the
notice to the plumber (11) sent to the owner. º
13. A record of permits to set meters given to inspectors is
also kept. This is a bound book in which are entered the permits
I27
and certificates of meter setting-the report and the return. The
book is columnar ruled for entry of permit number, and ten date
columns to be used if necessary in following the permit by dates to
its final report. -
14. Report on final inspection of premises fully metered is
on a form which accompanies the permit and attached certificate
when returned, provided the premises are fully metered. If not
fully metered form 15 is used. This form provides for the follow-
ing information:
Number
Stories
Size
Style
Meter number
Index and cubic feet
Date set
The bottom part is used for memorandum under the headings:
First, part metered
Second, remarks
Third, owner’s name and address
The inspector dates and signs the following certificate: “I
have examined the above premises and certify that the foregoing
report is correct.”
15. Report on final inspection of premises partly metered is
made on a form to accompany the return of a permit calling for
partly metered premises. The information provided for on the
form is as follows:
Number
Stories
Columnar headings:
Location
How occupied
Faucets
Hopper closets
Pan closets
Cistern closets.
Urinals
Washtubs
Baths
Sinks or washbasins
Extras
I28
Vertical headings:
Cellar or yard
Basement .
First floor
Second floor
Third floor
Fourth floor
Fifth floor
Sixth floor
Total
At the bottom the form further shows:
Size
Style
Meter number
Index cubic feet
Date set
On the reverse side for memorandum purposes the following head-
ings are shown: -
Part metered
Part not metered
Remarks
Owner’s name
Address
and the same certificate as in the foregoing.
16. A record of final eacamination of meters set is kept. This
is a bound book with perforated stubs, in which is entered informa-
tion contained in the two foregoing (final inspection of premises,
etc.). The part detached by the perforation bears the same number
as the stub remaining in the bound book, and is forwarded to the
frontage rate branch, which changes its record to agree, after which
it is passed to the meter rate branch for entry.
17. Inspector's report on violations in setting meters. These
reports are made on printed forms upon discovery of a violation
of departmental rules by the plumber in setting a new meter. At
the top the form shows:
Number
Violation report
Stories
The columnar headings are:
Size
Style
Meter number
Index cubic feet
Connections
I29
The bottom has memorandum headings as follows:
Part metered
Part not metered
Violations
Recommendations
Certificate of inspector
18. Notice to plumber to remove violations is issued, based
on the foregoing. This is in printed letter form and reads as
follows:
Number
Premises
“A recent examination of the above premises shows that. . . . . .
These constitute violations of the departmental rules. Unless ac-
tion is taken by you towards their removal within . . . . . . . . days
from date, the same will act as a suspension of your license to do
any work for this department.”
Notice to owner (31) is made at same time. (Plumber's
notice is a carbon.)
19. Inspector's notice of inability to inspect premises is also
given if a report is made by the inspectors in the field books (now
made on the meter reading slips) of inability to inspect the
premises. There is no regular form for this purpose.
20. Notice to owners of intention to shut off water if entry
is refused inspectors may follow in case the obstruction is not re-
moved. This notice is in the form of a printed letter, which shows
at the top number and premises, and recites: “The inspector re-
ports to this office that he was unable to properly examine the above
premises on. . . . . . . . on account of . . . . . . . . . You are hereby noti-
fied to make the necessary provisions within five days from date
so that our inspectors can have access to all parts of the premises
during reasonable hours, as provided by Section 478 of the Greater
New York Charter. In case of your failure or neglect to comply
with this notice, the department can shut off the supply of water
to the entire premises.”
Records and Procedure Pertaining to the Removal of Meters.
Meters may be removed on application of the owners for vari-
ous reasons. The premises may be such as should enjoy a frontage
rate. Meters may have been set under conditions which have
I3O
changed. The cost of maintaining the meter and keeping it in
repair may be excessive compared with water used. In fact, any
reason may be urged which may appeal to the discretion of the
Commissioner or his representatives in the Bureau of Water
Register. -
21. Application to unmeter may be made by the owners or
occupants of metered premises. There is no regular form for this,
the department keeping the letter in its files.
22. A blotter of applications to unmeter is kept in blank day
book form, in which the above applications are entered. After
being entered herein, the inspector is directed to make an examina-
tion and report, which is done in the same manner as described
above.
Records and Procedure Pertaining to the Repair and
Resetting of Meters.
A large part of the work of this branch has to do with the
repair of meters. This work may be initialed by report from the
meter rate branch or may originate here.
23. Application to disconnect meter may be made when
meters are not registering or otherwise are out of order. The ap-
plication must be made by a licensed plumber. It is usually made
after notice is sent to the owner by the meter rate branch advising
him of some irregularity. The form shows:
Section
Volume
Folio
Inspector’s book number at the top, and reads as follows:
“Application is hereby made for permission to disconnect........
size. . . . . . . . water meter number. . . . . . . . in premises number. . . .
..., cause for disconnecting. . . . . . . . ” Signed and dated by the
plumber.
24. Permits to disconnect meters may be issued in accordance
with the foregoing application. The permit used is a printed form
with a certificate attached like that used in setting meters (7). The
permit also carries with it authority to reset the meter. After the
meter is disconnected, the plumber takes it for repairing to the
maker, to whom he shows the permit. On this authority the maker
gives him an order on the pipe yard for the return of the meter
after it has been repaired by the maker and properly tested at the
I31
*
pipe yard. Later the plumber presents the maker’s order and the
permit at the pipe yard and receives the meter, after it has been
properly passed upon as being in good condition. Upon resetting
the meter, he fills out the certificate attached to the permit and
returns it to this branch.
25. A weekly report of repaired meters taken from the pipe
yards is made. This report is forwarded to the bureau each week
by the inspector in charge of the meter testing station. Permits are
checked against this report in order to verify the meter reading.
The form shows the following columnar headings:
Date
Style of meter
Size
Meter number
Where to be reset
Index cubic feet
Plumber
Section
Volume
Folio
Remarks
26. An inspector's report on meters reset is made, after meters
are repaired and reset, an inspector taking the reading, seeing that
the meter registers properly and covers the entire premises or the
proper part thereof. The report is made by him on a form which
shows the following:
Size
Style
Meter number
Index cubic feet -
Memorandum space is left at the bottom for the following:
Part metered
Part not metered
Connections
and a certificate dated and signed by the inspector: “I have ex-
amined the above premises and certify that the foregoing report is
correct.”
27. A notice to owner is sent if property is not properly
metered. The information on which the notice is based may be
furnished to the meter setting branch either as a result of the return
of special examination (form described in number. . . . . . . . of meter
rate branch), or from the inspector's notes gathered in this pranch
I32
at the time of making a regular inspection of the property. In
this latter case there is no form. These reports are entered in the
blotter of premises not properly metered (28).
28. A blotter of premises not properly metered is kept in a
blank day book form, in which the above-described reports of
premises not properly metered are registered. *
29. A memorandum of premises not properly metered is kept
in the form of a tinted filing cover for correspondence relating to
investigations. It shows the following:
N. P. M. (not properly metered), No.
Premises *>
Section
Volume
Folio
Block
Lot
Meter books
Annual rate
Remarks
and at the bottom:
Permits issued to properly meter, No.
30. Notice of violations—old meters. As in the foregoing,
this form is used as a backing for correspondence relative to the
particular violation, and shows: -
Violation, No.
Premises
Section
Volume
Folio
Part metered on meter books
Remarks
and at the bottom:
Permits issued to comply, No.
31. Notice to property owner to properly meter premises. A
letter based on the foregoing shows number and premises, and reads
as follows: “A recent examination of the above premises shows
that. . . . . . .... You are hereby notified that it will be necessary
for you to have a licensed plumber obtain permit from this office
to properly meter the premises, and unless such permit has been
granted within. . . . . . . . days from the receipt or service of this
notice, an order will be given to the city plumber to properly meter
I33
the premises, his charges becoming a lien against the property, as
provided by Section 475 of the Greater New York Charter. Have
your. plumber present this notice when applying for permit.”
Signed by the Water Register.
32. Notice to property owner to call and ea plain why charge
should not be made for unmetered water is sent. This is used in
conjunction with the previous form. It shows at the top number
and premises, and reads as follows: “Referring to the enclosed
communication regarding an unmetered supply of water to the above
premises, you are hereby notified to appear or send an authorized
representative to this office on. . . . . . . . between the hours of 2 and
4 P. M., to show cause why additional charges should not be en-
tered upon the department records for this unmetered supply; and
also to furnish this office with any data in your possession (or
which can be obtained by you) to show the date upon which the
unmetered connections were made.” Signed by the Register.
33. A file of notices from meter rate branch of owner's re-
fusal to repair meters is kept in the meter setting branch. This
form is described under meter rate (number. . . . . . . . ) and is men-
tioned here on account of its connection with the following form.
34. Orders to city plumber to install or reset meters are sent
on receipt of the foregoing notice. In the form of order the city
plumber is directed to make the proper alterations, and the form
has the following captions: -
Date and address of plumber. “You are hereby authorized to
place water meters on the under-described premises, owners
having failed to place them in compliance with notice from
this department.” Signed by the Water Register.
Columnar headings are as follows:
Register number
Location
Part to be metered
Plumber’s return
Size of meter
Style of meter
Number of meter
Date of setting
and at the bottom the plumber certifies as follows: “I hereby cer-
tify that the above is correct.”
This certificate is signed when this form is returned to the
bureau by the city plumber. From this point on the procedure in
I34
issuing the necessary permits to the city plumber and subsequent
reports by the inspector are the same as those in effect when new
meters are set or old meters are disconnected for repairs and reset.
35. Requisition for material and labor for meters set by city
plumber is made on the Water Commissioner by the Water Register.
The form used reads as follows: “On account of appropriation of
water meter fund No. 2.” (Subsequent collections from property
owners for this service are credited to this account.) : “To Com-
missioner of Water Supply, Gas and Electricity, Dr. The work
hereinafter stated and articles enumerated are necessary for the
transaction of the business of the Bureau of Water Register; neces-
sary labor and material for setting water meters in the following
premises, the owners having failed to comply with the notices sent
them from this office.” . . . . . . . . . . . . . . . (Space for detail.) At
the bottom: “The estimated amount of this expenditure is $. . . . . . .
Your early attention is requested by . . . . . . . . . . . . . . . . . . . . . . . . .
Signed by the Water Register. On the upper left-hand side: “The
expenditure being necessary is hereby authorized,” and space for
the signature of the Commissioner.
36. Notice to owner of charge for city plumbers’ work is sent
out after the city plumber has made the proper installation or re-
pair of the meter and notified this office. The form of notice is as
follows:
Order number
Name of owner
Address
“There have been entered on the records of this department the fol-
łowing charges for furnishing and setting meters in premises
number. . . . . . . . :
Meter $. . . . . . . .
Material $. . . . . . . .
Plumber and helper . . . . days $. . . . . . . .
Labor . . . . days $. . . . . . . .
Foreman . . . . $. . . . . . . .
Total $. . . . . . . .
Itemized bill will be forwarded later. I will certify this bill to
the Comptroller for payment at the expiration of ten days from
the date of this notice unless you can present positive proof or evi-
dence that the items above are incorrect.” Signed by the Water.
Register. -
I35
The bureau carries at the meter testing station a stock of all
meters permitted to be used, from which the city plumber makes
selection.
37. A voucher form is prepared for material and labor fur-
nished by city plumber for departmental purchases of meters. This
is made up in the meter setting branch upon the receipt of city
plumber's bill properly approved, or bills of one of the several
meter companies for meters delivered. At the top it is shown that
it is to be charged to “account of water meter fund No. 2,” and
refers to the several chapters and sections of laws covering the
transactions. The voucher is certified to by an inspector and the
Water Register, as well as the Commissioner of Water Supply, Gas
and Electricity; and at the bottom bears the usual receipt of a
warrant on the Chamberlain from the Comptroller. On the reverse
side provision is made for proper indexing and tracing the move-
ment of the voucher, in accordance with the system in vogue in
the Finance Department.
38. An advice of entry refused is given to the meter setting
branch by the city plumber. There is no form for this notice, the
information being furnished in a letter.
39. Notice to owner of intentions to shut off water if entry is
again refused to city plumber is sent to the owner, based on the
foregoing advice. It shows at the top number of premises, and
reads as follows: “The city plumber reports to this office that he
was not allowed to meter the aböve premises, as required by order
from this department. You are hereby notified that if he is Inter-
fered with again in any manner in the performance of his duty, the
water supply to the entire premises will be shut off in the street
by this department, and all charges for doing so will become a lien
against the property, as provided by Sections 475 and 478 of the
Greater New York Charter. This action will be taken without
further notice to you whatsoever and within twenty-four hours after
he leaves the premises.” Signed by the Water Register.
40. An order to inspectors for general eacamination (not in-
cluding waste) is used when a special examination is desired. This
form is also used for report on demolitions. When used for such
purpose one copy of the report turned in by the inspector is for-
warded to the building purposes and taps branch of this bureau,
and another copy to the Chief Engineering Bureau. The form
shows number at the top, and below the date, under the caption, a
I36
memorandum, the name of inspector and the premises, with the
following instructions printed at the bottom: “You are instructed
to examine the above premises and submit written report herewith.”
41. Orders to inspector to eacamine for waste are similar in
form to the foregoing, except as to its application.
42. Orders to owners for repairs to prevent waste are based
on the report of the inspector. They show:
Date
Waste No.
are addressed to the “Owner or Occupant,” and read as follows:
“A recent examination by an inspector of this department shows
that in the above premises the water is wastefully and constantly
running from the following fixtures. . . . . . . . . . . . . . . . . Unless this
waste is immediately stopped the supply of water will be cut off
and the expense thereof and for turning on the same will become a
lien upon the premises, according to law.” Signed by the Water
Register. Certain rules and regulations of the department are
printed on the back. ſº
43. Notice to licensed plumbers to appear at the bureau is
given, where it is apparent after investigation of a violation, that a
licensed plumber has been at fault, or when it is desired to see him
for any other cause. The form shows:
Date
Name and address
Permit number
and reads as follows: “You are hereby notified to appear at this
office on receipt of notice in relation to work done by you at . . . . . . .
Signed by the Water Register.
“N. B.-Bring this notice with you.”
44. Record of permits for resetting meters or changing the
part supplied through meter. This permit is made in red ink on
the form used for repairing meters and upon application of a
licensed plumber. The nature of this permit is such that after
work is completed a change has to be made in the regular annual
charge against a building and the meter account altered accord-
ingly. For this purpose it is charged to an inspector as is a new
meter permit, and he reports on the same form as for a new meter.
A copy of this report in red ink is then made out in record of places
metered and forwarded to the regular rate branch.
I 37
EXHIBIT B–VIII.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE IN THE OFFICE OF THE
GENERAL INSPECTOR.
All of the inspectors of the department are supposed to be
under the administrative direction of a general inspector. In fact,
however, they are assigned to the several branches where the work
is to be done, the general inspector having charge over the assign-
ments. Inspectors may be detailed to work by the Register with-
out reference to the general inspector. The several classes of work
to which inspectors are assigned are as follows:
1. Reading meters.
2. Meters set.
3. Premises not properly metered.
4. Alterations and changes in extras on frontage rate prop-
erties.
Suspected illegal use of water.
Building purposes and taps.
Shipping.
Special.
:
When assignments are made to regular work on any of the
first seven classes, returns are made directly to the branch for which
the work is done. Special inspections may be made at any time and
for any branch of the service; in case special requests are made for
meter readings by the meter reading branch, these reports are made
on a blank prepared for this purpose showing the premises, the size,
style and number of meter, the index in cubic feet and a certificate
to the effect that the inspector has examined the premises and
certifies that the report is correct, with space for the signature and
date.
138
EXHIBIT B–IX.
DESCRIPTION OF THE PRESENT RECORDS AND
PROCEDURE IN THE OFFICE OF CASHIER.
The cashier is assisted in his own office by a financial clerk,
a cash entry clerk, a classified cash book clerk, a clerk making up
daily reports to the Comptroller of all collections, and a financial
clerk stationed in the building purposes and taps branch, who takes
care of all miscellaneous Water Department collections, the duties
of the latter being described in Exhibit B. III. In making payment
for water rents, bills and stubs for frontage rate charges are pre-
pared in the frontage rate branch; bills and stubs for meter rate
charges are prepared in the meter rate branch. These are presented
to the cashier, or in his absence to the financial clerk in the cashier’s
office, by the consumer with the amount of money called for by the
bill. The coupon is detached by the cashier or financial clerk and
placed on his files for use later in the day. The bill is receipted
and passed through the window to the financial clerk on his left,
who makes entry in the cash book. In the absence of the cashier
the financial clerk performs the duties of both cashier and financial
clerk, except during the rush period. No record of the cash received
is kept by the cashier, but the amount of cash he has on hand at
the end of the day must balance with the amount recorded in the
Cash book and the general cash entry book. At the end of each
day the cashier deposits the day’s receipts. This account can only
be drawn upon by the City Chamberlain.
1. A cash book is kept by the financial clerk, entries being
made from the receipted bills passed to him by the cashier. The
cash book is columnar ruled, with captions to show:
Section number
Name of payer
Interlined memorandum column, to show by check the
proper designation opposite amounts received
Principal
Penalty
At the end of the day the totals of the cash book should agree
with the total cash on hand held by the cashier.
After entry in the cash book the receipted bill is then passed
by the financial clerk to the general cash entry clerk on his left.
I39
2. A general cash entry book is kept by the general cash entry
clerk, entry being made from the receipted bill passed to him by
the financial clerk. The details gathered from the bill itself are
entered in his cash book. The general cash entry book is columnar
ruled with the following captions:
Section
Volume
Folio
Lot number
Block number
Name
Front building
Rear building
Closets
Baths
Extra families
Bars
Wash boxes
Stalls
Saloons
Laundries
Barbers
Bakeries
Soda fountains
Steam engines
Blank column
Principal
Penalty
After entry in the general cash entry book the bill is passed
to the person making the payment as his receipt. The total of the
record at the end of the day should also agree with the amount of
cash in the hands of the cashier. -
3. A classified cash book is kept by the classified cash clerk
at the right of the cashier. Entries to this are made from the cou-
pons detached by the cashier. Some time during the day, more gen-
erally at the end of the day, these are passed to the classified cash
book clerk by the cashier. The classified cash book has sixteen
columns without any printed headings, the columns being alter-
nately ruled and unruled. The unruled columns are used to show
block and lot, the ruled columns being used to show amount.
4. A deposit slip is made up at the end of the day. The form
is as follows: “Deposited by Michael C. Padden, Water Register,
in the National City Bank of New York, New York, . . . . . . . . day
of. . . . . . . . . ” The amount of daily deposits is shown on the body
I4O
of the deposit slip. The deposit slip is made up in duplicate, one
copy being certified and forwarded to the City Chamberlain as his
receipt voucher, the other being retained.
5. A Chamberlain's receipt on a printed form is prepared by
the cashier at the end of each day, which reads as follows: “Number;
date; I certify that the amount of collections made in this bureau
this day and since my last return on account of water rents as per
detailed account thereof.-rendered to the Comptroller is $... . . . . . .
Amount of rents, $. . . . . . . Amount of penalty for delay, $. . . . . . .
Total, $. . . . . . . ” Signed by the Register. On the lower part of
the same form the Chamberlain certifies as follows: “City of New
York; Department of Finance; Bureau of Deposit and Disburse-
ments; Chamberlain’s office. Date. . . . . . . . . Received of Water
Register the sum of $. . . . . . . . , to the credit of the Commissioners
of the Sinking Fund of the City of New York for the payment of
interest on the city debt.” Signed by the Chamberlain or his rep-
resentative.
6. A daily report to the Register in the form of a memo-
randum slip is furnished to the Register by the cashier each day,
showing the amount of collections as follows:
Principal
Penalties
Checks
Cash
Signed by the cashier
7. Daily report to the Comptroller is made. This form is pre-
pared each day by one of the cashier’s clerks from the classified cash
book; it bears the following legend: “Statement of moneys received
by the Water Register of the Department of Water Supply, Gas
and Electricity; book. . . . . . ; folio. . . . . . 3 . . . . . . day of . . . . . . . 35
Column headings are as follows:
Section
Volume
Folio
Block No.
Lot No.
Name
Principal
Penalty
I4I
EXHIBIT C–I.
LIST OF SUGGESTED RECORDS AND FORMS FOR
USE IN THE SEVERAL DIVISIONS OF THE
BRANCHES IN THE BUREAU OF WATER
REGISTER.
1. Records, Forms and Procedure of the Water Register’s
Office.
a. Current Reports to the Register.
NA* 1) Weekly reports of the daily record of the time and
payroll clerk, showing over and lost time.
NA 2) Comparative monthly reports of time and payroll
clerk, showing over and lost time. -
A 3) Monthly reports of the complaint clerk showing the
status of complaints.
A 4) Daily reports of the cashier showing collections classi-
fied.
A 5) Comparative monthly reports of the cashier showing
collections classified.
RA 6) Monthly general ledger trial balance, classified account
- current and revenue account. t
NA 7) Detailed monthly reports of revenue—frontage rate,
A 8) Monthly reports of the shipping branch.
NA 9) Comparative monthly reports of boats taking water.
A 10) Monthly reports of building purposes and taps branch.
RA 11) Monthly reports of the meter setting division.
NA 12) Daily reports of the chief inspector.
NA 13) Comparative monthly reports of the chief inspector.
NA 14) Special reports.
b. Records:
A 15) Record of actions on reports showing the use of un,
metered water on premises which should have been
metered.
A 16) Record of actions taken on reports of illegal use of
water.
A 17) Record of actions on complaints of excessive charges
by the city plumber.
A 18) Record of actions on complaints against licensed
plumbers.
*For significance of marginal notes see Foreword.
I42
C.
19. Record of actions on complaints of overcharges for
water.
20) Card index to records of actions.
Files:
21) Files of requests—appointments or removals.
22) File of notices and orders issued.
23) File of assignments and instructions.
24) File for the collection of data to be used in preparing
the Register's quarterly and annual reports.
Forms and Stationery:
25) File covers.
26) Notices.
27) Form of order to the meter setting branch.
28) Letter heads.
2. Records, Forms and Procedure in the Office of the Assist-
8.
ant Register and Chief Clerk.
The Mail Clerk:
1) List of checks received by mail for the payment of
bills.
2) List of checks returned to senders.
b. The Complaint Clerk:
C.
3) Complaint slip.
4) Complaint register.
5) Monthly reports on the status of complaints.
6) Orders for inspection and returns of inspectors.
7) Reports of inspectors to the chief inspector.
The Time and Payroll Clerk:
8) Time and payroll record.
9) Time sheets.
a) Regular.
b) Inspectors.
10) Weekly reports of the daily record of over and lost
time.
11) Comparative monthly reports of over and lost time.
12) Payroll.
13) Payroll vouchers.
14) Requisitions.
15) Orders.
16) Blank notices.
NA
NA
NA
NA
NA
NA
NA
NA
NA
*
A
NA
NA
NA
NA
NA
NA
NA
NA
NA
I43
3. Records, Forms and Procedure in the Office of the Cashier.
1) Classified collection register.
2) Lists of bills paid.
3) Lists of bills paid by check through the mailing clerk.
4) Lists of permits paid.
5) Deposit slips.
6) Receipt vouchers.
7) Daily reports of collections classified.
8) Comparative monthly reports of collections classified.
i
4. Records, Forms and Procedure in the General Book-
keeper's Office.
a. Main Office:
A 1) General ledger.
RA 2) Monthly general ledger trial balance, classified ac-
count current and revenue account.
A 3) General journal.
A 4) General journal vouchers.
NA 5) Frontage rate revenue journal.
A 6) Meter rate and miscellaneous revenue journal.
A 7) Rebate, refund, cancellation and correction journal.
RA 8) Authorities for rebates, refunds, cancellations and
corrections. -
A 9) Consumers’ ledgers journal.
RA 10) Files of trial balances of frontage rate ledgers.
RA 11) Files of trial balances of meter rate ledgers.
RA 12) Files of trial balances of metered-shipping rate
ledgers.
NA 13) Files of weekly reports of shipping permits issued.
NA 14) Itemized weekly reports of boats taking water.
NA 15) Weekly reports of building purposes and taps permits
issued.
b. Billing Clerks:
16) Frontage rate bills.
17) Frontage rates receivable schedules.
18) Meter rate bills.
19) Meter rates receivable schedules.
20) Metered-shipping rate bills.
21) Metered-shipping rates receivable schedules.
i
I44
C.
22) Schedules of authorities for refunds, rebates, in-
creases and decreases in charges, cancellations or
corrections.
Bill Filing Clerks:
23) Bill filing cabinets.
24) Lists of bills sent to the cashier for payment.
25) Cross-index to properties.
Card Record Clerks:
26) File cabinets containing card records.
27) Card record.
28). Form of notice requesting report.
General File Clerks:
29) Card index to files.
30) General file cabinets.
5. Records, Forms and Procedure of the Division of Con-
8.
b.
sumers’ Accounts and Permits.
Consumers' Ledger Branch:
1) Frontage rate ledgers.
2) Trial balances of frontage rate ledgers.
3) Notices of penalties—frontage rates.
4) Requests for inspection and advices.
5) Requests for measurements.
6) Meter rate ledgers.
7) Trial balances—meter rate ledgers.
8) Notices of amounts due and unpaid—meter rates.
9) Advices of meter readings and consumption as a basis
for averaging accounts.
10) Schedules of averaged charges.
11) Orders for meter readings and returns.
12) Lists of orders for meter readings.
13) Inspectors’ daily reports.
14) Schedules of meter readings. -
15) Daily schedule of violations and meter defects.
Shipping Branch:
16) Metered-shipping rate ledgers.
17) Trial balances of metered-shipping rate ledgers.
18) Orders for meter readings and returns—shipping
branch.
.
:
A
NA
NA
RA
RA
NA
NA
NA
A
RA
A
RA
RA
A
NA
RA
A
NA
A
RA
A
I45
NA
NA
º
C.
19)
20)
21)
22)
23)
24)
25)
26)
27)
28)
29)
30)
31)
32)
33)
34)
35)
36)
37)
Lists of requests for meter readings—shipping branch.
Schedules of meter readings—shipping branch.
Schedules of violations and meter defects—shipping
branch.
Report on regular inspections—shipping branch.
Memorandum of advice as to boats illegally taking
Water.
Orders for special inspections and returns.
Notices to owners to take out permits.
Applications for permits.
Shipping permits.
Register of shipping permits.
Weekly reports of permits issued.
Comparative monthly reports of permits issued.
Itemized weekly reports of boats taking water.
Comparative monthly reports of boats taking water.
Notices to owners of boats and apparatus to renew
permits.
Index to inspectors’ reports.
Records of fills.
Notices to chief engineer of leaking and damaged
hydrants.
Register of water craft in New York harbor.
Building Purposes and Taps Branch:
38)
39)
40)
41)
42)
43)
44)
45)
46)
47)
48).
49)
50)
Memorandum from Record and Guide.
Advices from Building Bureau of the Borough Presi.
dent’s office.
Orders for inspection and returns—building purposes
and taps branch. -
Notices to builders—building purposes and taps
branch.
Application for permits.
Permits for building purposes—regular.
Permits for building purposes—extra.
Permits to use hydrants.
Permits to use hose.
Permits for street sprinkling.
Register of permits—building purposes
Intermediate orders for inspection and returns.
Orders and returns for final inspection.
I46
51) Notices to owners to apply for permits to plug exist:
ing taps. -
52) Applications for permits to plug existing taps.
53) Permits to plug existing taps.
54) Notices of completion.
55) Card index to inspections.
56) List of violations and meter defects.
57) Reports of inspections.
58) Notices to the chief engineer as to leaking and dam-
aged hydrants.
59) Applications for permits for taps.
60) Permits for taps.
61) Register of permits for taps.
62) Notices to owners to make supplementary payments.
63) Receipts for supplementary payments.
64) Weekly reports of the building purposes and taps
branch to the Water Register.
65) Comparative monthly reports of the building pur-
poses and taps branch to the Water Register.
66) Files of papers and documents.
67) Card index to files. *
6. Records, Forms and Procedure of the Division of Inspec-
tions.
1) Daily reports of inspectors to chief inspector.
2) Register of inspections.
3) Daily reports of inspections by the chief inspector to
the Water Register.
4) Comparative monthly reports of inspections by the
chief inspector to the Water Register.
5) Time sheets.
7. Records, Forms and Procedure of the Division of Meter
Setting and Repairs.
1) Orders to set new meters.
2) Orders to remove, repair and reset meters.
3) Orders to permanently remove meters.
4) Order register.
5) Card index record of new meters set.
6) Card index record of meters removed, repaired and
reset.
A
.
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
I47
NA
NA
NA
NA
NA
NA
NA
NA
INA
NA
7)
8)
9)
10)
11)
12)
13)
14)
15).
16)
Card index record of meters permanently removed.
Notices to owners to have licensed plumbers make
application. -
Applications by licensed plumbers.
Permits. -
Notices to plumbers of dates of expiration of permits.
Orders to inspectors. .
Reports on orders sent to the division of meter setting.
Notices to chief engineer of leaks and waste.
Files of reports from the meter repair shop.
Files of papers and documents.
EXHIBIT C–II.
DEscRIPTION OF THE SUGGESTED RECORDS AND
FORMS TOGETHER WITH THE PROCEDURE
RELATING TO THEIR USE.
I. Records, Forms and Procedure of the Water Register's
Office. -
To the end that the administrative head of the Bureau of
Water Register may have regularly brought to his attention the
facts necessary to intelligent direction and control over the inspec-
tions, charges, collections made, and balances due by consumers
and other debtors for which he is officially responsible, it is sug-
gested that the several divisions, offices and branches currently
report as follows:
a. Current Reports:
1) Weekly report of daily record of time and payroll
clerk, showing lost time by employees as follows:
Name of employee
Department
Time. . . . . . week ending. . . . . .
Lost time
Excused
Not excused
The details of this report would be prepared each
day by the time and payroll clerk from the certified
time sheets received from the division, office and
branch heads. It would be transmitted each Mon-
day morning by the assistant register and chief clerk
to the Water Register for his information.
2) Comparative monthly reports of the time and payroll
clerk showing over and lost time. These would be
prepared by the time and payroll clerk, the data for
the current month being taken from the register,
the data for previous months being taken from pre-
vious reports as checked to the time and payroll regis-
ter, provision being made for showing in a total col-
umn the cumulative over and lost time for the current
year.
149
3) Monthly reports of the complaint clerk showing the
status of complaints. The form would be columnar
ruled and provide for the following information:
Classes of Complaints and Advices.
Overcharges
Frontage rate bills
Meter rate bills
Meter setting bills
B. P. & T. permits
Shipping permits
Concerning meters
Requests for removal
Requests for meters to be set
Requests for repairs
Miscellaneous
Leaks and waste
Personnel of service
e e e º ºs e º e º ſº tº º
e e º e º e º e º 'º e e
With respect to each class the following informa-
tion would be provided for by columnar headings:
On hand at beginning of month
In hands of complaint clerk
Referred to division or branch heads
Complaints received during month
Total complaints to be accounted for
Complaints closed during month
On hand at end of month
In hands of complaint clerk
Referred to division or branch heads
Complaints on hand at beginning of year
Complaints received since beginning of year
Complaints closed since beginning of year
Received during previous months
Received during current month
The report would also show oldest complaint not
closed, complaints in hands of division or branch head
open over thirty days, complaints in hands of com-
plaint clerk open over five days. The report would
be prepared from the complaint register, the classi-
fication of the register by sectional divisions and tabs
being the same as the classification of complaints
above. The complaints on hand in each class would
be taken from the open items on the register. The
complaints received in each class would be obtained
I5O
from the serial numbers. The complaints closed,
would be taken from the final disposition date on the
register.
4) Daily reports of the cashier showing collections classi-
fied as follows:
Frontage rates receivable
Regular rates and extras
Penalties
Meter rates receivable
Property
Shipping
Permits
Shipping
Building purposes
Building purposes extras
Taps
Meter setting bills receivable
Material and labor bills receivable
Miscellaneous
The report would serve as a recapitulation of
the listing sheets made up by the listing clerk in
the office of the cashier. After being proved to the
cash and the totals posted to the collection journal,
the report will be signed by the cashier and sent to
the general bookkeeper, in whose office the total col-
lections for the day will be proved to the total of
the classified “list of bills paid” received from the
bill filing clerk. The report would be signed by the
general bookkeeper and forwarded to the Water
Register.
5) Comparative monthly reports of the cashier showing
collections classified:
These would be in columnar arrangement with
comparative data as follows:
Current month
Corresponding month last year
Increase or decrease
e e e º O tº months current year
e tº e º E & months last year
Increase or decrease
All of the data for this report would be taken
from the cashier’s collection journal. Before being
I5I
sent to the Water Register the total may be proved
by the general bookkeeper to the account with the
Chamberlain.
6) Monthly reports of the general bookkeeper showing
general ledger trial balance, classified account cur-
rent and revenue account. These would be prepared
from the monthly footings and balances of accounts
on the general ledger, with supplementary schedules
showing details of revenue accounts. The trial bal-
ance would give both the debit and credit footings
as well as the balances of each general ledger ac-
count, as follows:
Asset accounts
Frontage rates receivable
Meter rates receivable
Metered shipping rates receivable
Building purposes—rates receivable
Miscellaneous revenues receivable .
Chamberlain
Petty cash
Liability accounts
Over and double payments—frontage rates
Over and double payments—meter rates
Revenue accounts
Revenue—frontage rates regular
—frontage rates extras
—frontage rates penalties
—meter rates regular
—shipping permits regular
—shipping permits extras
—building purposes permits—regular
—building purposes permits—extras
—taps permits
—miscellaneous
Clearing accounts
Auditor—meter stores
—city plumbers’ bills
—refunds, rebates, cancellations
The classified account current would show the
assets and liabilities of the division of collections of
this bureau, together with the inter-departmental and
division clearing accounts, as follows: -
Current month
Corresponding month last year
I52
Increase or decrease
tº e º e º º months current year
tº e º e º º months last year
Increase or decrease
The comparative revenue reports would show:
Current month
Corresponding month last year
Increase or decrease
tº e º e º o months current year
tº e º ſe - © months last year
Increase or decrease
The details of the above revenue totals would be
shown on reports of the frontage rate branch taken
from the frontage rate journal and the reports of the
revenue reporting branches.
7) Detailed monthly reports of frontage rate revenue
showing:
Total frontage rate revenue
Front building
Rear building
Bakeries
Baptistries
Barber shops -
Bars, liquor and lager beer saloons
Baths and bathing tubs; private houses
Baths and bathing tubs, public and boarding
houses and bathing establishments
Bottling establishments
Dining saloons
Extra families.
Fish stands
Florists
Horse troughs -
Hotels and boarding houses
Laundries
Milk depots
Penalties
Photograph galleries
Soda, mineral water and root beer fountains
Stalls
Steam engines
Wash boxes
Water closets and urinals
Miscellaneous
Total frontage rates
I53
This report would be taken from the monthly
footings of the frontage rate journal kept in the
office of general bookkeeper, each item being shown
comparatively on the same basis as the revenue
totals in the monthly report of the general book-
keeper, and would serve as a supporting schedule to
the general revenue account.
8) Monthly reports of the shipping branch. These
would be prepared by the clerk in charge, showing:
Metered shipping
Unmetered shipping
Tug boats high pressure
Tug boats low pressure
Steam lighters, high pressure
Steam lighters, low pressure
Pile drivers and hoisting engines :
Steam engines
Steam yachts
Water boats
Dredges
Boilers for coal diggers
Steam barges
Steam pumps
Steam derricks
Oyster boats
Floating engines
Total unmetered shipping
Total shipping
The data would be taken from the monthly foot-
ings of the shipping register. Each item would be
shown comparatively as follows:
Rate per annum
Permits issued
Current month
Number
Amount
To end of preceding month this year
Number -
Amount
To end of current month this year
Number
Amount -
Outstanding from preceding year
At beginning of this year
Number
Amount
I54
Total to be accounted for
Number
Amount
Permits cancelled
Current month
Number
Amount
To end of preceding month this year
Number
Amount -
To end of current month this year
Number
Amount
Permits closed
Current month
Number
Amount -
To end of preceding month this year
Number
Amount
To end of current month this year
Number
Amount
Permits outstanding at end of current month
Number of inspections made
Remarks
9) Comparative monthly reports of boats taking water.
These would also be rendered to the Water Register
by the clerk in charge of the shipping branch, being
taken from the register and ticklers kept by him.
10) Monthly reports of the building purposes and taps
branch. These would be prepared by the clerk in
charge, showing by classes of permits issued:
Regular—demolitions
—alterations
—new constructions
Total regular
Extras—steam engines
—boilers
—fire hydrants
—cement sidewalks
—pile drivers and hoisting engines
—testing gas tanks
—sundries
Total extras
I55
Miscellaneous—street sprinkling
—street hose permits
—Sundries
Total miscellaneous
Total building purposes
Taps permits
Screw taps
5%-inch
%-inch
1-inch
1%-inch
2-inch
4-inch
Over 4 inches
Total screw taps
Driven taps
%-inch
%-inch
1-inch
1%-inch
2-inch
4-inch
Over 4 inches
Total driven taps
Total taps
- The data would be taken from the footings of
the registers of permits for building purposes and
taps, each class of permits being shown on the same
comparative basis as described with respect to the
several classes of permits reported by the shipping
branch.
11) Monthly reports from the meter setting division.
These would be prepared by the clerk in charge,
showing: . -
Number of new meters placed in new buildings
By consumers
By city plumbers -
Number of new meters set in old buildings
By consumers
By city plumbers
Number of meters repaired
By consumers
By city plumbers
Number of meters removed
By consumers
By city plumbers
I56
b.
Number of investigations made, showing
Change of rates
Leaks
Inspections of plumbers’ work
Violations
All others
Number of repair permits not returned
By consumer’s plumber
By city plumber
Number of new meter permits not returned
By consumer’s plumber
By city plumber
Number of tickets sent to frontage rate branch
12) Daily reports of the chief inspector, showing for each
inspector:
Name -
Frontage rate measurements
Frontage rate extra inspections.
Inspections of building alterations
Inspections of building demolitions
Inspections of new construction
Shipping inspections
Meters read
Meter setting inspections
Special inspections
These reports would be made up in duplicate
from the daily schedules of inspections returned by
each inspector, copies being kept in the office of
chief inspector.
13) Comparative monthly reports of the chief inspector
would be prepared in the office of chief inspector
from the register of inspections, showing for each
inspector the same information as the daily report,
but exhibited comparatively by months.
14) Special reports would be rendered on special assign-
ments or requests of the Water Register or Com-
missioner.
15) A record of actions on reports showing the use of un-
metered water on premises which should have been
I57
metered would be kept in the office of Water Regis-
ter. This record would be in the form of an outline
docket, the printed outline showing:
Name of owner or tenant
Report of inspector
Location
Special investigations relating thereto
Conclusions
16) A record of actions taken on reports of illegal use of
water would be kept in the office of Water Register,
showing:
Location
Name of owner or tenant
Report of the inspector
Filing reference
Report of the inspector or other papers sup-
porting an investigation on the final deter-
mination or action of the Register
This record would be in the form of an outline
docket, space being provided between the printed
outline to carry the significant data.
17) A record of actions on complaints of eaccessive charges
by the city plumber would be kept in the office of
Water Register in docket form, showing:
Location of the property against which the
charge is made
Name of the complainant
Name of the city plumber doing the work
Evidence submitted in support of the complaint
Determination or action of the Register on the
complaint
18) A record of actions on complaints against licensed
plumbers would be kept in docket form, showing:
Name of plumber
Location of violation
Date of notice to the plumber to appear
Report of inspector
Reference to the record or papers of the result
of any special examination
Evidence taken at the hearing
Final determination or action of the Register
thereon
158
C.
19) A record of actions on complaints of overcharges for
water would be kept in docket form, showing:
The name of the complainant
The section, block and lot number, or other
property against which the alleged overcharge
has been made
The character of the evidence of overcharge pre-
sented
The determination or action of the Register on
the complaint
20) A card indea to records of actions would be kept by
the secretary to the Water Register. This would be
classified alphabetically as well as cross-indexed by
section, block and lot numbers. -
Files:
21) Files of requests for appointments or removals origi-
nating with the Register would be kept, together
with the copies of any supporting details of investi-
gations or other information furnished to the Com-
missioner in support thereof. The purpose of these
files would be to protect the Water Register from
responsibility for incompetence or infidelity in such
cases as have been reported and on which requests
have been made for changes in personnel.
22) A file of notices issued from the office of the Register
would form a basis for charges or as accounting in-
formation to any branch of the service where ac-
counts are kept. Such notices as may have account-
ing significance should be passed through the office
of the general bookkeeper.
23) A file of assignments and instructions from the Water
Register for special inspections to be made under the
immediate direction of the Register, the assistant
register and chief clerk, or general inspector, should
be kept in the office of the Register in order that
these might not be accessible to the general staff in
the general files.
24) A file for the collection of data to be used in pre-
paring the Register's quarterly and annual reports.
The purpose of these files would be to assist in get-
ting reports out promptly, and preserve a complete
record of reports made to the Commissioner.
I59
d. Forms and Stationery: -
25) A form of file cover would be kept in stock for each
document or complement of documents to be carried
in the file under a single number or index subject.
26) A form of notice would be kept in stock which would
serve for any purpose for which notice would be is-
sued from the office of Water Register, blank space
being left to show the purpose or requirement.
27) A form of order to the meter setting branch would
be kept in stock, on which all orders to set new
meters, to remove, repair and reset old meters, or
to permanently remove meters, would be issued.
28) Letter heads in the same form as at present would
be used. , T
2. Records, Forms and Procedure in the Office of Assistant
Register and Chief Clerk.
a. The Mail Clerk: :
All correspondence which comes to the Water
Register’s Bureau is to be handled from this office.
When mail is received it first would be opened and
each letter or document would be stamped with the
day and hour it is received. The mail would then be
assorted according to the various. branches or divi-
sions to which it is to be referred. After assortment,
all communications in the nature of complaints
would be turned over to the complaint clerk, and
all miscellaneous letters would be referred to the
division or branch by which they are to be handled.
These two classes of mail would be referred without
registration.
1) Lists of checks received by mail for the payment of
bills would be made on forms ruled in the same man-
ner as the forms of “lists of bills paid” used in the
cashier’s office, the only difference being in the head-
ing. The lists of checks received for payment of
bills by columnar arrangement would show with
reference to each check received:
Section -- -
Block
Lot
I60
From whom received
Amount
The lists would be prepared in triplicate on a
typewriting machine with adding attachment, first
noting section, block, lot and amount on a listing
machine and then filling in the names from whom
received on a typewriter. The triplicate would be
retained by the mail clerk, the original would be
sent to the cashier with the checks, and the duplicate
would be sent to the bill filing clerk.
2) Lists of checks returned to senders would be pre-
pared by the mail clerk. In case checks are received
without a memorandum bill attached and without an
adequate description of the property by section, block
and lot number, the mail clerk would first endeavor
to obtain from the cross-index of property the sec-
tion, block and lot reference before listing. If the
proper reference could not be obtained the checks
so received would be separately listed and returned
to the sender. After the checks for which adequate
property reference is obtained have been listed on
the “list of checks received by mail,” the original
copy of the list would be handed to the cashier with
the checks described therein, receipt therefor being
taken by the mail clerk on the triplicate and retained
by him to serve as a receipted loose leaf register.
The duplicate copy of the list would be handed to
the bill filing clerk. This would serve as advice for
assembling the bills, to be passed, with the dupli-
cate copy of the list, to the cashier. After proving
the bills thus delivered to the original list, the cashier
would mark the original bills as paid and transmit
them to the mailing clerk, who in turn would check
the receipted bills to the triplicate list kept in his
office and mail the bills to the payers, indicating by
red ink entry on the list the date that the bills were
returned. Original copies of the “lists of checks
received by mail” in the hands of the cashier would
be stamped with a rubber stamp “Bills Paid by
Check” through the mailing clerk, and treated in the
same manner as the “lists of bills paid” to the cashier
I6I
by the consumers direct, as set forth later in the
description of the records and procedure of the
cashier’s office. All requests for bills coming by mail
to the mail clerk would be assorted together. These
would be taken by the mail clerk to the cross index
of property, for the purpose of having noted thereon
the reference to section, block and lot numbers.
These references in hand, the mail clerk would ap-
ply to the bill filing clerk for the memorandum
statement of bills requested. These memoranda of
bills, with the letters of request, would then be re-
turned to the parties making the request, the nota-
tion of the enclosure being stamped on the face of
the letter, “copy of bill requested enclosed,” thus
avoiding the necessity for writing a letter of en-
closure. Thus no registration of letters would be
required in the office of the mail clerk, except a loose
leaf register in the form of a “list of checks received
by mail for payment of bills,” and a loose leaf regis-
ter in the form of a “list of checks returned.” In
making the “list of checks received by mail for the
payment of bills” the mail clerk would also, at the
same writing, make a schedule of bills paid by the
cashier, thus relieving the cashier of approximately
two-thirds of the details of record work which other-
wise would fall upon his office. Besides, the cash
received through the mail would be handled at the
cashier’s office at such time as not to interfere with
the waiting public, thus greatly facilitating the pay-
ment of bills.
b. The Complaint Clerk:
Qomplaints and advices would be received by
the complaint clerk of the chief clerk’s office through
(a) the mail clerk, (b) several division and branch
heads, or (c) over the counter from the owner or
consumer personally.
3) A complaint slip would be prepared for each com-
munication in the nature of complaint received,
which would show :
I62
Number
Date
Section
Block
Lot
Volume
Folio
Name of complainant
Address of complainant
Location of premises
Nature of complaint
space being provided for data obtained by the com-
plaint clerk before referring the slip to an inspector
or to a division or branch head, notation as to refer-
ences and date, return by the persons to whom refer-
ence would be made, notation as to final disposition,
and remarks.
The initial action on complaint would be taken
by the complaint clerk, who would ascertain by ref-
erence to the cross index to property and the card
index record, other inquiry or inspection, whether
there is a basis for complaint, and if so, the branch
or division to which it is to be referred, in case the
complaint may not be disposed of by the complaint
clerk himself. For example: A complaint may be
received over the counter from a consumer that his
bill should be reduced. The complaint clerk would
first have prepared a complaint slip. He would then
ascertain from the cross index to property the sec-
tion, block and lot number for purposes of reference
and convenience in filing, and would enter this in-
formation on the slip. He would then go to the card
index to ascertain what meters were on the premises,
the ledger and folio reference and the name in which
the property is carried, noting this also on the slip.
He would then go to the meter ledger and ascertain
whether the same numbers and description of meters
were entered in the account, and that the name on
the account corresponded with the name carried in
the card index, checking this to the slip. He would
also take off of the meter account on the slip the
meter readings and cubic feet of water consumed.
From the information thus obtained, the complaint
I63
clerk would determine whether a mistake had been
made, if necessary, checking the record back to the
original return of the meter reader. If no mistake
were found, the matter would be disposed of by the
complaint clerk himself. If, however, it appeared
that an error had been made in posting to the ac-
count, this would be referred to the general book-
keeper to determine what correction should be made.
For this purpose the complaint slip would be handed
to the general bookkeeper with the information con-
tained thereon. This reference would be noted on
the slip and entered in the register in the columns
provided therefor; in the event of an allowance be-
ing recommended, all papers to be forwarded to the
Commissioner for his information and approval.
A complainant asking that a meter should be
removed would have his complaint handled in the
same manner by the complaint clerk till all the data
had been obtained which would be necessary for
reference to an inspector detailed to the assistant
register and chief clerk. For this purpose the com-
plaint clerk would prepare an “order for inspection
and return” to be handed to an inspector assigned
to the chief clerk’s office. After return on inspec-
tion, the complaint clerk would refer the matter to
the Register or assistant register, noting this refer-
ence on the complaint slip and on the register of
complaints, and if action were taken, calling for an
order to remove, such order would be prepared by
the Commissioner in triplicate, original sent to
owner, duplicate and triplicate to complaint clerk,
duplicate to be filed with papers and triplicate to be
sent to the meter setting division for their informa-
tion and guidance, and sent to the meter setting
branch to have the meter removed. After final de-
termination of each complaint, the papers would
come back to the complaint clerk, who, first making
the proper entries in the register of complaints as
to final disposition, would file the complaint slip with
papers attached. The slips in the hands of the com-
plaint clerk would be carried in a temporary file.
I64
4) The complaint register would be entered after the
complaint papers had been finally returned to the
complaint clerk with full record of its disposition.
The register would show: -
Register number
Date received
Name of complainant
Nature of complaint
Location of premises
Section
Block
Lot
Referred to
T)ate
Branch
Returned by
Date
Branch
Disposition or action taken
Remarks
5) Monthly reports on the status of complaints would
be made up from the complaint register as to con-
plaints disposed of, and from the complaint slips
carried in the tickler as to complaints in progress.
6) Orders for inspection and returns of inspectors would
be prepared on forms for this purpose, showing:
Section -
Block
Lot
Name of owner or tenant
Location of premises
Location of meters
Instructions to inspector
Return of inspector
This would be filled in as to section, block and
lot, location of premises and location of meter (if
report on a meter were involved), with instructions
to the inspector by the complaint clerk. The return
by the inspector would be certified as true, signed
by the inspector and delivered to the complaint clerk.
7) Reports of inspectors to the chief inspector would
accompany the returns each day, and after checking
the returns to the daily report as to number, the
report would be sent to the chief inspector for regis-
tration, as described in the division of inspections
below.
- I65
c. The Time and Payroll Clerk:
8) A time and payroll record would be kept by the time
and payroll clerk, on which would be recorded daily,
by divisions and branches: *"
Name and civil service title
Time of arrival
Time of departure
Time at work
Regular time
Over time
Time absent
Excused
Unexcused
Totals by weeks (inserted in red)
Totals by months
The time of each employee would be taken from
daily time sheets.
9) Daily time sheets would be made up by someone
charged with this duty in the several branches and
divisions in which services are rendered. Each time
sheet would be certified as to its correctness by the
one charged with the keeping of the time, and ap-
proved by a branch or division head, unless he were
the one charged with the keeping of the time, in
which case he would sign the certificate.
Time sheets would be sent in daily from each
division office and branch, showing at the top:
- Division or branch and date
and by columnar headings:
Name
Time of arrival
Time of departure
Nature of work
Hours at work
Hours absent
Excused
Not excused
Over time
Total
Remarks
The purpose of the daily time sheets would be
to take the keeping of the time records out of the
several branches and offices where the daily time is
I66
kept, and to enable the central administration offi-
cers, through the time and payroll clerk, to exercise
control and discipline over each employee. These
sheets would be posted daily by the time and payroll
clerk to the time record. *
The daily time sheet of inspectors would be pre-
pared by the chief inspector from the individual time
slips turned in by inspectors to the branch heads to
which they are assigned, as an advice accompanying
the returns on orders to inspect. The daily time
sheets of inspectors would contain the same data as
shown above, with the exception that the “nature of
work” would not be noted, this being contained on
the register of inspectors.
10) Weekly time reports of over and lost time would be
prepared by the time and payroll clerk from the
time and payroll record. This report would be in the
form described under the office of Water Register.
11) Comparative monthly reports of over and lost time
would be prepared by the time and payroll clerk
from the time and payroll record. This report would
be in the form described under the office of Water
Register.
12) Payrolls would be made up in duplicate, the original
being in the form required by the Department of
Finance, the duplicate, showing such distribution as
would be necessary to distribute the expense classifi-
cation established in the department.
13) Payroll vouchers would also be prepared and certified
by the time and payroll clerk, as required by the
Department of Finance, and approved by the auditor
before being sent to the Commissioner.
14)—16) Requisitions, orders and blank notices. The
assistant register or chief clerk would keep in touch
with the forms and stationery to be used by the pay-
roll of Water Register, for the purpose of maintain-
ing a supply sufficient to avoid delay and interfer-
ence with the work of the several divisions, offices
and branches, by reason of the forms of stationery
giving out before new requisitions could be filled.
He would also have charge of the making of requi-
167
3. Records,
1)
sitions and the issue of orders for the bureau, thus
relieving the Water Register to this extent. He
would also prepare such forms of notices as would
be issued in the name of the Water Register per-
taining to the general work of the office and that
did not pertain specifically to the action taken by the
Register himself. .
Forms and Procedure of the Office of Cashier.
4 classified collection register would be kept in the
office of the cashier. This register would be col-
umnar in form, one column being used for each of
the following classes of accounts receivable and per-
mits on which collections are made:
Frontage rates receivable
Regular
Extra
Penalties
Meter rates receivable
Metered shipping rates receivable
Shipping Permits
Regular -
Extras -
Building purposes permits
Building purposes extras
Taps permits
Meter setting accounts receivable
Miscellaneous accounts receivable
Each of these columns would be ruled for ref-
erence and amount. To the classified collection regis-
ter postings would be made each day from the cash-
ier's list of bills and permits paid, as described be-
low. In making these postings, the total of each
list only would be entered, the lists being serially
numbered for reference and filed in the office of the
cashier in support of the register. It is from the
daily footings of the columns in the register that
the daily report of collections would be made to the
Water Register.
2) Lists of bills paid would be prepared in the office of
the cashier by a listing clerk. These lists would be
columnar ruled, the headings showing:
I68
Section
Block .
Lot
Volume
Folio
From whom received
Amount -
As the originals and duplicates of bills are re-
ceived from the billing clerks, the cashier, upon pay-
ment of the money, having receipted the original
bills, would place the duplicate bills in trays, con-
veniently arranged for this purpose, one tray being
used for each class of bills shown on the classified
collection register. These duplicates of bills paid
would be listed by any combination of typewriting,
listing or adding process, in duplicate, a different
list being used for each class of bills.
3) The lists of bills paid by check through the mailing
clerk stamped “Bills paid by check through the mail-
ing clerk” would be kept by the cashier for the pur-
pose of marking for identification the lists of checks
received for payment of bills delivered by the mail-
ing clerk to the cashier with the checks described
therein. At the end of the day these lists so stamped,
after being entered in the classified collection regis-
ter, would be assembled with the “lists of bills paid,”
prepared in the office of the cashier by the listing
clerk. -
4) Lists of permits paid would also be prepared in the
same manner as described above, the original and
duplicate permits coming from the several branches
issuing them, being treated by the cashier as bills
receivable. The form of list for permits paid would
be columnar ruled, showing by classes:
- Permit number
From whom received
Amount
In case checks are used in payment, the name
of the signer of the check would be entered in the
column headed: “from whom received.” In case
money were received in payment, then the name of
the permittee would be entered.
I69
5) Deposit slips would be prepared by the cashier daily
from the footings shown on the classified collection
register, after these footings had been proved to the
cash on hand. The deposit slip would be in the same
form as at present used, the general fund items being
separated from the special and trust and sinking fund
items.
6) The receipt vouchers would also be prepared each day
by the cashier for the certification of the receiving
teller of the bank where the deposit was made. These
would be transmitted to the Chamberlain, advising
him of the amount deposited to the Chamberlain's
account, all cash received each day being so deposited.
7) Daily reports of collections classified would be pre-
pared each day and transmitted through the general
bookkeeper to the Water Register. The form of this
report is described above in item four (4) of the
forms and procedure of the records suggested for
the Water Register’s office. -
8) The comparative monthly reports of collections classi-
fied would be in the form described above in item
five (5) of the records and procedure of the Water
Register’s office. This would be prepared from the
forwarded daily footings of the classified collection
register, and the forwarded monthly footings carried
therein.
4. Records, Forms and Procedure of the General Book-
keeper’s Office. -
a. Main Office:
1) The general ledger would be a book of general con-
trolling accounts to be posted through the general
journal from registers and records of original entry
kept in the office of the general bookkeeper, or in
the several branches and divisions of the bureau un-
der his control. All monthly closing entries would
be made from the subsidiary registers and records
through the general journal at the end of each month;
when these are posted, the trial balances of the sub-
sidiary books would be proved to the general ledger
17o
accounts. The accounts carried in the general ledger
would be as follows:
Asset accounts
Frontage rates receivable
Meter rates receivable (exclusive of shipping)
Metered-shipping rates receivable.
Building purposes receivable
Shipping permits receivable
Miscellaneous revenues receivable
Chamberlain
Petty cash
Liability accounts
Over and double payments—frontage rates
—meter rates
Revenue accounts
Revenue—frontage rates regular
—frontage rates extras
—frontage rates penalties
—meter rates regular
—metered shipping rates
—shipping permits regular
—shipping permits extras
—building purposes permits regular
—building purposes permits extras
—taps permits
—miscellaneous
Clearing accounts
Auditor—meter stores
—city plumbers’ bills
—revenues, rebates and cancellations
2) The monthly general ledger trial balance and classi-
fied account current and revenue account would be
prepared by the general bookkeeper from the footings
and balances of the general ledger accounts in the
form described in item six (6) of the records, forms
and procedure of the Water Register’s office.
3) The general journal would be in the old style journal
form, used in the manner described above in descrip-
tion of the general ledger.
4) General journal vouchers. Entries in the general
journal would be supported by journal vouchers bear-
ing the signatures and approval of the persons re-
sponsible for directing entries to be made. These,
171
*
after entry, would be filed by serial number, which
serial number would be carried in the reference col-
umn in the general ledger and general journal.
5) The frontage rate revenue journal would be carried in
the office of the general bookkeeper, which would
show by columnar ruling the following:
Frontage rates receivable
Revenue
Front building
Rear building
Bakeries
Baptistries : -
Barber shops *
Bars and liquor and lager beer saloons
Baths and bathing tubs, private houses
Baths and bathing tubs, public and boarding
houses and bathing establishments
Bottling establishments
Dining saloons ---
Extra families
Fish stands
Florists -
Horse troughs . ... -
Hotel and boarding houses
Laundries
Milk depots
Penalties - - -
Photograph galleries
Soda, mineral water and root beer fountains
Stalls
Steam engines
Water closets and urinals
Wash boxes
Miscellaneous
Date
Reference
Amount
The journal would be posted from the schedules
. . of frontage rate bills, as at May 1st each year, or as
written by the billing clerk if written later, one
entry being made of the totals shown on each sched-
ule, the schedules being numbered consecutively as
entered, after which they would be sent to the front-
age rate ledger bookkeepers for posting to the frontage
rate ledgers and ultimately filed in the order of the
numbers given. - - -
172
6) Meter rate and miscellaneous revenue journal. A
7) A rebate, refund, cancellation and correction journal
{
meter rate and miscellaneous revenue journal would
be kept with columnar headings as follows:
Date
Number
Explanation
Reference
Folio or files
Total
Meter rates regular
Meter rates shipping
Building purposes regular
Building purposes extras
Taps
Permits
Meter setting bills
Material and labor bills
Miscellaneous -
Postings would be made from the schedules of
meter readings, the schedules of meter setting bills,
reports of shipping permits issued, reports of build-
ing purposes permits issued and reports of taps per
mits issued. The reports mentioned would be
checked to the cashier’s lists of shipping permits be:
fore posting to the journal. Each of the schedules
and reports used as a basis for entries are described
under the respective branches in which they originate.
would be kept for the purpose of recording all changes
made in the accounts.
8) Authorities for rebates, refunds, cancellations and cor-
rections would be of the following classes:
a) Authorities for the cancellations of credits for
payment of bills or permits by check when the
check is returned by the bank unpaid.
b) Authorities for the reduction or increase of meter
charges which have not been billed.
•c) Authorities for the reduction or increase of meter
rates which have been billed.
d) Authorities for the reduction or increase of front-
age rate charges which have been billed.
e) Authorities for the transfer of property from a
meter to a frontage rate basis necessitating the
173.
billing of the meter charges to date, and the open-
ing and billing of a frontage charge for a frac-
tional year. º
f) Authorities for the transfer of property from a
frontage to a meter rate basis, where the frontage
rate charge has been billed but not paid.
g) Authorities for the transfer of property from a
frontage rate to a meter rate basis, where the
frontage rate charge has been paid.
h) Authorities for refund of payments on permits.
i) Authorities for refunds of over and double pay-
ments. -
j) Authorities for reduction of charges on meter set-
ting bills paid by the city, but not paid by the
COIlSUID162T. -
k) Authorities for refunds of charges on meter set-
ting bills paid by the city and reimbursed to
the city by the consumer.
8a) Authorities for the cancellation of credits for pay-
ment of bills or permits by check when the check is
returned by the bank unpaid, would be in the form
of a schedule or memorandum from the cashier,
checked by the general bookkeeper to the advice from
the bank as to checks unpaid. To minimize this
class of corrections, the schedules of bills paid re-
ceived from the bill filing clerk would not be posted
until twenty-four hours after the checks were re-
ceived, thus enabling the bookkeeper to make correc-
tions on the schedules before journalizing, the cash-
ier’s daily report showing a corresponding reduction
of charges by classes of revenues receivable. In event
of a return subsequent to posting, the correction must
first be made in the journals in the office of the gen-
eral bookkeeper, and subsequently by the ledger
clerks. -
8b) Authorities for the reduction or increase of meter
charges which have not been billed would originate
with the advice from the meter ledger clerk to the
clerk in charge of consumers’ accounts, when an ex-
amination of the meter readings previously reported
and entered had disclosed an error due to a meter
I74
having “turned over,” or to a charge made for a
“turn over” which did not occur, or to meter read-
ings erroneously posted to the wrong accounts, etc.,
etc. After being approved by the clerk in charge
of the consumers’ accounts, the authority would be.
passed to the general bookkeeper for his approval,
after which it would be journalized in the office of
the general bookkeeper and returned to the clerk in
charge of the consumers’ accounts, who would then
have the corrections made upon the consumers’ ledger.
8c) Authorities for the reduction or increase of meter rates
which have been billed would originate with two
classes of advices:
(1) From the meter ledger clerks to the clerk in
charge of the consumers’ accounts, caused in the
same way as those enumerated in the foregoing.
(2) From the complaint clerk as to action taken on
a complaint received from a consumer.
In the first instance the authority would be ap-
proved by the clerk in charge of the consumers’
accounts and passed to the general bookkeeper for
his action; in the second, the advice would be passed
to the general bookkeeper directly by the complaint
clerk, with the order of the chief clerk, the Register
or Commissioner attached. The general bookkeeper
would then authorize the bill filing clerk to withdraw
the unpaid bills in file and direct that new bills be
made up in accordance with the advice. The bill
filing clerk would attach the originals of the bills
withdrawn from his files and pass the same to the
billing clerks for schedule, the billing clerks also
being directed to prepare, on these authorities, new
bills and schedules of new bills in place thereof.
These schedules would then be approved by the bill
filing clerk and returned with the originals of the old
bills to the general bookkeeper, who would direct.
that proper entries be made in the journals affected.
This being done, the schedules would be sent to the
clerk in charge of consumers’ accounts for distribu-
tion to the meter ledger clerks for cancellation of
I75
the old or incorrect charge on the meter rate ledgers,
and the entering of the correct charge as shown by
the schedules of new bills above mentioned.
8d) Authorities for the reduction of frontage rate charges
which have been billed would be directed to the
general bookkeeper by the complaint clerk. These
would originate from :
(1) An order of the Water Register or Commis-
sioner passing on complaints. -
(2) Upon returns on inspections by inspectors at-
tached to the consumers’ accounts branch espe-
cially detailed to examine frontage rate premises
for leaks, waste, fixtures, etc.
Authorities for the increase of frontage rate
charges which have been billed would be directed to
the general bookkeeper for his approval and action by
the clerk in charge of consumers’ accounts. After
reaching the general bookkeeper, the procedure would
be the same as described for the reduction of meter
rate charges which have been billed.
8e) Authorities for the transfer of property from a metered
to a frontage rate basis necessitating the billing of the
meter charges to date, and the opening and billing
of a frontage rate charge for a fractional year, would
originate with the complaint clerk after the receipt
of a complaint from a consumer, which, upon in.
vestigation and inspection is found to have been er-
roneously classified. During the process of the
complaint clerk’s investigation he will have directed
an inspector in the office of the chief clerk to make
a special reading of the meter as of a given date, and
a measurement and inspection to determine the cor-
rect frontage rate charge, so that the account may be
properly closed on the meter and opened on the front-
age rate basis. The procedure after reaching the
general bookkeeper would be the same as that de-
scribed in the foregoing paragraph, with these excep-
tions, that the general bookkeeper, in addition to
advising the clerk in charge of consumers’ accounts
176
to change both his meter and frontage rate records,
would also advise the record clerk to transfer his
card record from a meter to a frontage rate basis.
8f) Authorities for the transfer of property from a front-
age rate to a meter rate basis, where the frontage rate
charge has been billed but not paid, would be caused
by the investigation of a complaint received by the
complaint clerk from a consumer, or from advices of
the clerk in charge of the consumers’ accounts, as the
result of an investigation or inspection made by the
inspectors in his branch, detailed for the purpose of
looking for leaks, waste, examining the fixtures, etc.,
of frontage rate property. The authority or advice
would be passed to the general bookkeeper, who would
direct the bill filing clerk to withdraw from his file
the bills for the frontage rate charges, and pass the
original bills and the advice of bills to be withdrawn
to the billing clerk for a credit schedule, at the same
time advising the bill filing clerk to place a marker
in his bill files, indicating that the account was now
on a meter rate basis, but that no bill would be ren-
dered awaiting the first reading. The general book-
keeper would also advise the card record clerk to
transfer the account on his card records from a front-
age to a meter rate basis. Upon receipt by the gen-
eral bookkeeper of the credit schedule with the
originals of old bills attached, after being approved
by the bill filing clerk, the clerk in charge of the con-
sumers’ accounts would be authorized by the general
bookkeeper through the credit schedule to close the
account on the frontage rate ledgers and to open an
account on the meter rate ledgers, the general book-
keeper making a tickler memorandum of the meter
account so as to furnish him with the proper informa-
tion as to when to look for the first charge on the
meter rate schedules.
8g) Authorities for refunds of payments on permits would
originate with the complaint clerk either upon the
complaint of the holder of a permit, or upon advice
of the clerks in charge of the building purposes and
taps branch and the shipping branch, respectively, the
177
complaint clerk passing the authority to the general
bookkeeper, who, after directing that the proper entry
be made in the proper journals, would instruct the
clerks in charge of the building purposes and taps
branch and the shipping branch to either cancel the
permits, where the total charge is cancelled, or to
issue new permits for the amount agreed upon as
the correction.
8h) Authorities for refunds of over and double payments
would originate with the complaint clerk on actions
taken on complaints of consumers or permittees, or
upon advice from the clerk in charge of the con-
sumers’ accounts branch. After proper investigation
by the complaint clerk the general bookkeeper would
make the proper entries on his general journals, and
prepare a voucher or authority on the Comptroller,
giving the proper reference for identification of the
amount reported to the Comptroller, after which
they would be returned to the chief clerk by the gen-
eral bookkeeper with his approval, who in turn would
forward the voucher to the Comptroller. The clerk
in charge of consumers’ accounts would be directed
by the general bookkeeper to correct his accounts, the
general bookkeeper transferring the items through
the proper journal to a liability account awaiting
Comptroller's advice of authorized payment.
8i) Authorities for reduction of charges on meter setting.
bills paid by the city and not paid by the consumer
would originate with the Water Register, the chief
clerk or the complaint clerk, as the result of actions
taken on complaints by consumers. In any case such
authorities would have the approval or the Water
Register before being passed to the general book-
keeper. After entry by the general bookkeeper, he
would in turn direct the cancellation or reduction of
the meter setting bill by the bill filing clerk in the
same way and manner as described for the reduction
of meter or frontage rate bills, the bill filing clerk in
due course returning the schedules with his approval
to the general bookkeeper, who, after approval and
178
entry in the proper journals, would direct the clerk
in charge of the consumers’ accounts to have the
proper correction made on the meter rate ledgers.
8j) Authorities for refunds of charges on meter setting
bills paid by the city and refunded to the city by the
consumer would originate in the same way as de-
scribed in the foregoing, the voucher being prepared
by the general bookkeeper for the Comptroller's use,
the proper authority being prepared by the general
bookkeeper to the clerk in charge of the consumers’
accounts, who would direct that proper entry be made
by the meter ledger clerk. This authority, however,
would not be prepared until the Comptroller had ad-
vised the Water Register that the refund voucher
was in correct form and had been duly paid.
9) A consumers’ ledgers journal would be kept in the
office of the general bookkeeper for purposes of con-
trol over each frontage rate, regular meter rate and
metered-shipping rate ledger kept in the consumers’
ledgers branch and in the shipping branch of the
division of consumers’ accounts and permits. This
journal would be columnar in form, debit and credit
columns being kept for each ledger as follows:
Debits
Reference
Amount
Credits
Reference
Amount
Ledger totals would run in numerical columns
on the journal. Postings to the journal would be
made from the schedules of frontage rate and meter
rate bills from the “lists of frontage rate bills paid,”
the “regular meter rate bills paid,” and from the
daily advices or schedules of “refunds, rebates, can-
cellations and corrections,” the items and footings on
the schedules being arranged and posted by ledgers.
The difference between the debits and credits under
each ledger title in the consumers’ ledgers journal
would therefore equal the trial balance of the ledger,
which is to be controlled through the journal, and
I79
would be at all times available for proof as the trial
balances of the ledgers were taken off. The procedure
concerning the proving of the accuracy of the ledgers
will be more fully described below.
10) Files of trial balances of frontage rate ledgers would
11)
be kept in the office of the general bookkeeper as in-
struments of control over the frontage rate ledgers.
These trial balances would be taken off by trial bal-
ance clerks, two of whom would be continuously used
in the frontage rate and meter rate branches, in order
that the trial balances of all the ledgers might be
taken off once each month. These trial balances
would be columnar in form and written on a type-
writer with adding attachment or adding and listing
machine, columns being provided for section, block,
lot and amount. Each day the trial balances com-
pleted by the trial balance clerk would be turned over
to the general ledger bookkeeper, who would prove
the totals to the balances shown on the consumers’
ledgers journal described above. In case the total
of the trial balance of any ledger should fail to agree
with the difference between the debit and credit
columns of the controlling journal described above,
the clerk in charge of the controlling journal would
check the entries in his journal to the schedules Sup-
porting them, and refer these schedules to the clerk
in charge of the subsidiary ledger to be checked to
the total entries for the purpose of discovering errors
in consumers’ accounts. By such method mistakes
could not exist on the consumers’ accounts for a
longer period than one month. Once each year, and
at the time that the frontage rates are returned as in
arrears, the trial balance taken off from the frontage
rate ledgers by the trial balance clerk would be
checked in detail to the schedule of frontage rate bills
prepared by the bill filing clerk, thus proving both
the ledger accounts and the accounts in arrears, as
well as serving as an absolute check on the cashier.
Files of trial balances of meter rate ledgers would be
kept in the office of general bookkeeper and used in
the same manner as described above, with respect to
I8O
the frontage rate ledgers. The difference in the
method of discovering errors in postings would fol-
low the differences in supporting schedules which
will be more fully described in the procedure of the
branches in which the schedule originated.
12) Files of trial balances of metered shipping rate ledgers
would be kept in the office of the general bookkeeper
for purposes of control, and treated in the manner
above described with respect to the frontage rate
ledgers. - - #
13) Files of weekly reports of shipping permits issued
would be kept in the office of the general bookkeeper
for purposes of checking the daily returns of permits
paid for as shown on the daily reports of collections
classified received from the cashier, these daily re-
turns having been entered in a meter rate and miscel-
laneous revenue journal before being transmitted to
the Water Register.
14) Itemized weekly reports of boats taking water would
be received by the general bookkeeper and kept as a
basis for checking and proving the cash returns of
this class from shipping.
15) Weekly reports of building purposes and taps permits
issued would be used for the purpose of checking the
daily returns from the cashier, as shown by the daily
reports of classified collections entered in the meter
rate miscellaneous revenue journal before being trans-
mitted to the Water Register. In case any differ-
ences should exist between the returns on the weekly
report of the shipping branch as to permits issued
and the weekly report of the building purposes and
taps branch as to permits issued, this difference
would be reconciled by checking the report in detail
to the list of permits paid for on file in the cashier’s
office supporting his daily reports of collections clas
sified. -
b. Billing Clerks:
In the arrangement of the offices, the billing
clerks should be located near the card index record
I8I
and the meter books, in order that data may be
readily accessible for the preparation of bills, bills
to be prepared at regular intervals, the frontage rates
being billed once per year in advance, the meter rates
being billed twice each year, as at present.
16) Frontage rate bills would be written from the reverse
side of the card index record on billing machines
with adding attachments. The bills would be four-
fold—11% inches by 9 inches, with a perforated stub
1% inches wide on the bottom fold for holding the
bills in position on the billing machine while being
written. The total length of the paper contained
in the folds as above described would be 48 inches.
The four folds of the bills as described would con-
sist of :
a) A copy for the payer.
b) A copy for the audit of receipts at the Comp-
troller’s office.
c) A copy for the billing clerk.
d) A memorandum bill to be sent to the payer, or
given to him on request as a statement.
Each of the several copies would be separated
from the other, by being torn on a perforated line.
The bills would be received from the manufacturer in
folded condition. Between the folds of the bills
carbons would be arranged before being placed on
the carriage of the billing machine, thus enabling the
billing clerk to make all four copies at one writing.
The top edge of the bill would be printed for tabs
of fifty different widths, each tab to be 2/10 of an
inch wider than the preceding one, each tab con-
taining a number from 1 to 50 on the first set,
from 51 to 100 on the second set, from 101 to 150
on the third set, from 151 to 200 on the fourth set,
thus making the bills self indexing. To facilitate
the billing process the bills would be interlaid with
carbons by an office boy or attendant, and placed in
serial number in a bill-holding cabinet specially de-
signed for this purpose, as shown in Exhibit C, III.
*
I82
17) Frontage rates receivable schedules would be prepared
in duplicate by the same operation by which the
bills would be written. Thus, by one writing there
would be produced the four copies of bills above
described and two schedules. One of these schedules
would be for the use of the general bookkeeper and
for posting to the ledger accounts; the second copy
would be sent to the Comptroller for the use of the
auditor of receipts in the auditing of bills collected.
These schedules would be ruled in such manner that
the columnar arrangement would exactly correspond
with the details of the bills, and by use of the adding
attachments a footing would be obtained on each
column which would be forwarded from schedule to
schedule until each ledger section of the card index
record had been completed, when the forwarded total
to be posted to the ledger would be subscribed. The
original of these schedules arranged by ledger sec-
tions would first go to the general bookkeeper for
posting by totals of each to the frontage rate revenue
journal; they would then be posted in the office of
general bookkeeper by ledger totals to the consumers’
ledgers journal for each ledger; they would then be
sent to the frontage rate bookkeepers for posting in
detail to the frontage rate accounts. The duplicate
of the schedules would be sent to the bill filing clerk
with the bills to be filed, and after being checked to
the bills as filed by him, would be sent to the Comp.
troller. - *
18) Meter rate bills, in general form similar to that de-
scribed for frontage rate bills, would be written by
the billing clerks from the frontage rate ledgers.
19) Meter rates receivable schedules would be written in
duplicate at the same time that meter rate bills were
written in quadruplicate, both the bills and the sched-
ules following the same procedure as above described
in relation to the frontage rate bills.
20) Metered-shipping rate bills would be written from the
metered-shipping rate ledgers in quadruplicate.
21) Metered-shipping rates receivable schedules would be
written in duplicate at the same time that the bills
183
C.
were written in quadruplicate, the procedure being
as above described in relation to the frontage rate
bills.
22) Schedules of authorities for refunds, rebates, increases
and decreases in charges, cancellations or corrections
would be prepared in duplicate from the authorities,
signed by the general bookkeeper or by some other
person authorized so to do. Before scheduling, these
authorities would be arranged by book and folio num-
bers, the totals being extended for each book, as well
as a total for each schedule. The original of these
schedules would first be posted to the journals in the
office of the general bookkeeper, after which they
would be sent to the ledger branches for posting in
detail. A duplicate of the schedule would be sent to
the Comptroller for the use of the auditor of receipts.
Bill Filing Clerks:
23) Bill filing cabinets would be kept in the office of the
bill filing clerk in which the bills might be filed by
section, block and lot classification. These cabinets
would be composed of boxes 14 inches wide, 12 inches
high and 28 inches long. The inside measurements
would be 11% inches wide, 10% inches high and 24
inches long. These boxes would be arranged in cases
of three boxes each, wherever counters might be
necessary, in order that the top of the cases might
be used as a counter. Where counters were not
needed the cases would be four boxes high, thus en-
abling the clerks using them to easily obtain a view
of each bill filed. In filing, the cases would be ar-
ranged in nine sections, corresponding to the taxing
sections of the city, each case being labeled in such
manner as to indicate the blocks contained within it.
Within each case would be arranged guides with tabs
to indicate the sequence of blocks, and between these
guides would be arranged the bills in sequence of lot
numbers. The bills being self-indexing, this would
permit the bill filing clerk immediately to put his
hand on any bill that might be desired. Bills being
written in advance and ready for file on annual billing
dates, the consumer, making personal application,
I84
wishing to pay water charges, would not be required
to wait until the bills were written. The ledgers
keepers would also be relieved of the work of billing
during the time that they would be required for post-
ing. In case the consumer called for a statement of
the amount of his charges, the clerk would turn to
the section, block and lot number indicated and
withdraw from the files the fourth copy, called the
“consumérs’ statement,” and return the other three
copies to the files. In case the consumer called to
pay water charges, the consumers’ statement would be
handed to him with the request that he present it to
the cashier. Thereupon the bill filing clerk would
detach the original and duplicate and pass them to
the cashier, retaining the triplicate for his own files.
24) Lists of bills sent to the cashier for payment would be
prepared in the office of the bill filing clerk from the
triplicate bills retained by him. These lists would be
columnar in form, the columns being ruled by sets,
each set containing:
|Book
Folio
Amount
five sets being contained on one page. Before list-
ing, the triplicates would be assorted to run consecu-
tively by book and folio numbers. The list would be
made in duplicate on a listing machine, a sub-total
being made for each book, and the sub-totals for-
warded to a grand total for each day. One copy of
the list as thus prepared would be sent to the general
bookkeeper to be compared with the return made by
the cashier in his daily report of collections, the
amount as thus returned agreeing with the amount
shown on the list. The clerk making the compari-
son would enter his initials on the list after the total,
and post the sub-totals by ledgers to the consumers’
ledger journal, after which this copy of the list would
be forwarded to the consumers’ ledger branch, where
the items would be posted to the consumers’ accounts
in detail. The other copy of the list would be retained
by the bill filing clerk, the triplicate of: bills. thus: :
185
scheduled, after being checked to the list thus re-
tained, being sent to the clerk in charge of the gen-
eral files for filing and reference.
25) A cross-indea of properties would be kept in the office
of the bill filing clerk, in which would be entered both
the tax description by section, block and lot number,
cross-reference to the property description, and the
property description cross-reference to the tax de-
Scription.
Card Record Clerks:
26) The filing cabinets containing card records would be
of the same dimensions as the cabinets containing
bills filed in the office of the bill filing clerk, described
above in item 23.
27) The cards of the card record would be 11% inches
wide by 9% inches deep, the top edges of the card
being self-indexing by being printed and cut for tabs
of fifty widths, each to be 2/10 inches wider than the
preceding one, and numbered on the top margin from
1 to 50 in the first set, from 51 to 100 in the second
set, from 101 to 150 in the third set, and from 151
to 200 in the fourth set. Being so cut, the cards,
after being written, would be arranged consecutively
by section, block and lot number. For each block
there would be a guide card or divider with a tab
corresponding to the number of the block, the tab
of the guide or divider extending above the index
cards one-half of an inch. Guide cards or dividers
would also be used to indicate the frontage rate ledger
divisions, in order that all of the frontage rate prop-
erties carried in one ledger might be kept together
in the card index cabinet. On the ledger division .
card or divider would be indicated the number of the
ledger. The purpose of the ledger divisions would
be to enable the billing clerks to conveniently write
and schedule the frontage rate bills with forwarded
footings for each ledger division, thus enabling the
general bookkeeper to obtain his control over the
ledgers from the schedules as written. The form of
the card would be such as to enable a complete his-
I86
torical description of the property to be kept thereon
so far as the same might affect the frontage rates.
On the front of the card would be:
Section
Block
Lot
Volume
Folio
Location of premises -
Business or house number
Street or avenue
Size of lot
Owner or tenant
Name
Address
Taps
Date
Permit number
Size
New construction
Date *
Permit number
Alterations
Date
Permit number
Demolitions
Date
Permit number
Meters set or reset
Date
Permit number
Meter number
Location
Meter removed
Date
Permit number
Meter number
Frontage rates—for particulars see reverse side
Date
Annual rate
Fractional bill
After each of the above titles, sufficient room
would be given for a historical statement, the card
being so blocked that a number of entries might be
made to show changes, six spaces being provided for
changes of names and addresses, and ten spaces being
187
provided for rates, permit numbers, sizes, location,
etc., under such titles as taps, new construction,
demolitions, meters set and reset, meters removed,
frontage rate. On the reverse side of the card would
be carried the details from which the total of frontage
rate charges is to be determined. By columnar rul.
ing the following data would be shown:
Date of change
Year. "
Month
Day
Reference
Details of charges
Front building
Rear building
Bakeries
Baptistries
Barber shops
Bars and liquor and lager beer saloons
Baths and bathing tubs, private houses
Baths and bathing tubs, public houses
Bottling establishments -
Dining saloons
Extra families
Fish stands
Florists
Horse troughs *
Hotels and boarding houses
Laur dries
Milk depots
Penalties
Photograph galleries
Soda, mineral water and root beer fountains
Stalls
Steam engines
Wash boxes
Water closets and urinals
Under each of the details of frontage rates, a
number as above would be carried, which would cor-
respond to the number shown on the frontage rate
bill. The frontage rate bill would be made from the
reverse side of the bill, the number thus serving as a
guide to the typist. The horizontal ruling would be
such as to provide for thirty-four changes. It is
intended that the card should provide a continuous
I88
history. In case the card becomes filled a new card
would be instituted, with a reference to the old card
which would be carried in a transfer folio, reference
thereto being carried on the new card. The proper-
ties on the frontage rate basis would be carried in a
Separate file from properties on a meter rate basis.
In case a property is carried on both bases, cross-
references would be made. In case a property should
be transferred from meter rate to frontage rate, or
vice versa, the card would be transferred from the
file in which it had been previously carried to the file
to which it would properly belong. Should several
meters be carried on one property, the notation would
be separately indicated in the column “meters set or
reset.” Should the historical portion of the card
become crowded, then a new card would be written
and the old card placed in the transfer file.
28) Blank forms of notices requesting report would be
kept in the office of the card record clerk for the
purpose of notifying any division, office or branch
head of information desired or of action to be taken.
These notices would be prepared currently as needed.
e. General Files Clerk :
29) A card indea to files would be kept in the office of the
general files clerk for convenience in locating docu-
ments and papers for which he is responsible.
30) General filing cabinets would be used to contain the
files and documents, reports and papers to be kept
under the control of the general bookkeeper or the
chief clerk for the purpose of reference or support to
accounting, statistical or administrative reference.
These would be of such dimensions and design as
would lend themselves to facility of reference and
filing, as well as accommodate the forms and docu-
ments used. -
5. Records, Forms and Procedure of the Division of Con-
sumers’ Accounts and Permits.
a. Consumers' Ledgers Branch :
In order that each bookkeeper might be held
responsible for industry and accuracy of work, it is
189
suggested that each clerk should be assigned to keep-
ing definite ledgers. For reasons of administrative
economy, it is suggested that both the frontage rate
and meter rate ledgers be equitably distributed among
the clerks. Assuming that there are 100 frontage
rate ledgers and 60 meter rate ledgers and that there
are 10 clerks, each clerk might have 10 frontage
rate and 6 meter rate ledgers assigned for his keeping.
This would enable the clerk in charge of the con-
sumers’ ledgers to utilize all of the clerks if need be
On the frontage rate ledgers at the annual accrual
period, and at dates when the prospective addition
of penalties would largely increase the volume of pay-
ments of frontage rate bills; during the remaining
portions of the year the clerk in charge might dis-
tribute the major part of his force to the keeping of
meter rate ledgers and making current changes.
Each clerk would be held responsible for keeping his
ledgers in balance with the controlling accounts. Each
three months the clerks might be shifted to avoid
collusion with inspectors and equalize the work.
1) Frontage rate ledgers would be bound books of 500
pages each, columnar ruled, one page to be used for
each account, the legend at the head of each page to
show :
Section
Block
Lot
Volume .
Folio
Location of premises
Size of lot
Name of owner or tenant
The columns would be captioned as follows.
Debits
Date
Reference
Folio
Current charges
Total charges
Balance current charges
Arrears
I90
Credits
Date
Reference
Folio
Current credits
Total credits
Arrears
This ledger would be posted from the schedules
of frontage rate bills, lists of bills paid, the schedules
of penalties and the schedules of corrections as de-
scribed in relation to the work of the billing clerks,
bill filing clerk, the cashier’s office, the office of the
general bookkeeper and the consumers’ ledgers branch.
2) Trial balances of frontage rate ledgers should be
made once each month on a listing and adding ma-
chine on trial balance schedules sheets containing
columns ruled by sets, to show:
Book
Folio
Amount
six sets of columns being used for each page with
one hundred single-space lines per column, the
footings being forwarded to a total for each book,
the trial balance of each book being contained on a
single page. These trial balances after being taken
off would be sent to the general bookkeeper to be
checked to the balance shown on the corresponding
ledger account in the consumers’ ledgers journal.
In case the total of the trial balance did not agree
with the balance of the debits and credits shown on
the controlling journal, the ledger clerk would be
required to locate the difference and make such cor-
rection as necessary to establish the accuracy of
the account in his book. Checking for errors in
posting would be to the schedules of charges, pay-
ments, changes and corrections. Differences might
be located by first footing the debit and credit col-
umns of the ledger and analyzing the entries to the
consumers’ ledger journal in the office of the gen-
eral bookkeeper. This would show in what class of
schedules the disagreement would be found. The
trial balances might be continuously taken off by
I91
trial balance clerks, in which event it is estimated
that two listing clerks would be constantly employed
at this work, the trial balances of the books taken
off each day being returned to the general ledger
bookkeeper for proof. In case the listing clerks were
not assigned regularly to this work, the books as di-
vided between the ledger clerks might be balanced
by each clerk responsible for the accuracy of the
ledgers kept by him. To this end he might take off
a trial balance of one or more books each day in
order that proof might be obtained regularly with-
out interfering with the current work of posting.
If this were done, the postings of schedules received
from the previous day might first be made, after
which the trial balance work could be taken up.
This is suggested for the reason that it would be
necessary to have all of the schedules posted to the
ledgers which have been posted to the controlling
journal, otherwise the trial balance would not prove
Out.
3) Notices of penalties—frontage rates would be pre-
pared from the frontage rate ledgers by the ledger
clerks at such times as would be required by the rules .
of the department. These notices might be prepared
by the bill filing clerks, but owing to the fact that
at the time these notices ought to be prepared the
bill filing clerks might be extraordinarily busy, it
would appear that the clerks in charge of consumers’
ledgers would be more available. The form of notice
would be such that when folded it would bring the
name and address in such position as to admit of
the use of the window envelope. The notices after
being prepared would be sent to the mailing clerk
to be folded, enclosed and mailed.
4) Requests for inspection and advices with respect to
frontage rates extras might originate in this branch
if in any manner it appeared that question would
arise as to the adequacy of the present charges. The
information on which such requests would be made
might come in on returns of meter readings or on
I92
reports of inspectors examining for leaks, waste, etc.
The requests would be made to the complaint clerk.
5) Requests for measurements might also be issued from
this branch if for any reason it appeared that such
a new measurement should be made.
6) Meter rate ledgers would be bound books, 500 pages
each, columnar ruled, one page being used for each
meter account. The legend at the top of each page
would show :
Section
Block
Lot
Book
Folio
Location of premises
Size of lot
What part metered
Name of owner or tenant
Style and size of meter
The captions to the columnar headings would be as follows:
Debits
Date
Reference
Folio
Meter
Number
Size -
Index to last statement
Consumption cubic feet
Regular
Meter setting charge
Total charges
Balance
Credits
Date
Reference
Folio
Regular meter
Meter setting
Total credits
Arrears
Dates
Credits
I93
7) Trial balances of meter rate ledgers would be made”
In the same manner and subject to the same pro-
cedure as above described, with regard to the trial
balances of frontage rate ledgers. -
8) Notices of amounts due and unpaid—meter rates
would be prepared by the clerks in charge of ledger
accounts from the meter rate ledgers. The form of
notice would be such as to admit of the same prac-
tice in mailing as described with respect to notice
of frontage rate penalties. (Item 3, above.)
9) Advices of meter reading and consumption as a basis
for averaging accounts would be prepared by the
consumers’ ledgers clerks, for the information of
the general bookkeeper. The form would provide
for an amount to be charged and for three initials
or signatures, viz.: the one taking off the informa-
tion from the ledgers, the one making the computa-
tion and the one approving the charge. After being
approved, these advices would be scheduled.
10) Schedules of averaged charges would be prepared in
the office of general bookkeeper. These would be
the same in form as schedules of changes, except as
to title. The total of each schedule would be posted
to the “meter and miscellaneous revenue journal”;
the totals of ledgers would be posted to the “con-
sumers’ ledgers journal,” after which the items, in
detail, would be posted to the consumers’ ledgers.
11) Orders for meter readings and réturns would be made
on slips prepared by a clerk acting directly under the
clerk in charge of the consumers’ ledgers, the slip
to show in the legend:
Serial number
Volume
Section
Block
Lot
Location of premises
Location of meter -
Date and hour of reading
and by columnar ruling the inspection and readings
as follows:
194
Size of meter
Style of meter
Meter number
Index in cubic feet
Space also should be provided for remarks con-
cerning violations and defective meters with an out-
line certificate to the effect that the inspector had
examined the premises described and certifies that
the foregoing report is correct. In preparing this
slip, the clerk would fill in :
Serial number
Volume
Folio
Section
Block
Lot
Premises
leaving the remaining spaces in the form blank for
the inspector to complete as his return.
12) A list of orders for meter readings above described
would be made up for each inspector to whom the
slips are to be given, the slips to be numbered seri-
ally and listed in numerical sequence, each inspector
to have a different series.
13) An inspector’s daily report would be prepared by each
inspector at the end of each day, showing:
Date
Hour and minute of beginning first inspection
with reference to the number of inspection
on which return is made
Hour and minute of completion of last in-
spection with reference to the number of the
last slip on which return is made
Number of inspections returned for the day
This report would accompany the slips returned
to the clerks in charge in the branch of consumers’
accounts, and after being proved as to the number of
inspections made would be forwarded to the general
inspector for the purpose of entry in his register of
daily inspections and for use in making up the daily
time sheets hereinbefore described.
14) Schedules of meter readings would be prepared by a
listing clerk from the meter slips as thus returned.
I95
For this purpose the meter readings from meter
slips received from all of the inspectors each day
would first be assorted by volume and folio. The
schedules of meter readings would be columnar ruled
with columns for:
Volume
Folio
Last reading
Previous reading
Consumption. . . . . . cubic feet
On listing the returns, the first three columns
would be filled in by the testing clerk, and when
listed would be handed to the clerks in charge of the
meter ledgers for posting. Each clerk when posting
would fill in the columns “previous reading” and
“consumption cubic feet” to correspond with the
entries made by him in the meter ledgers. After
being thus completed, schedules would be returned
to the general bookkeeper for computation as to the
total charges for water consumed and posting to the
“meter rate and miscellaneous revenue journal” for
purpose of control over the charges to meter readings,
as described in relation to the work of the general
bookkeeper.
15) A daily schedule of violations and meter defects
would be prepared by a listing clerk from the meter
reading slips, the schedule showing:
Section
Block
Lot
Volume
Folio
Meter number
with additional columns for remarks and reference,
these columns to be left blank at the time that the
schedule is prepared. Each day the schedules as thus
prepared would be sent to the meter setting division
and would serve a triple purpose: (1) as an advice
to the meter setting division; (2) as a register of
inspections, and (3) as a register of corrections of
violations and meter defects. &
196
b. Shipping Branch:
16) The metered-shipping rate ledgers would be kept in
the shipping branch for convenience of reference and
to assist in the administration. These ledgers would
be in the same form as above described for meter
ledgers in the consumers’ ledger branch.
17) Trial balances of metered-shipping rate ledgers would
be taken off and treated in the same manner and
subject to the same procedure as above described in
relation to trial balances of frontage rate ledgers and
meter ledgers.
18–21) Orders for meter readings and returns—shipping
branch would be prepared by the clerk in charge in
the same form as that above described in relation to
the accounts kept in the meter rate ledgers. These
slips would be listed before being sent to the in-
spectors for readings, and after readings had been
returned the readings would be scheduled and a daily
schedule of violations and meter defects would be
prepared following the procedure above outlined in
relation to the meter reading accounts. *
22) Reports on regular inspections—shipping branch
would be madé by inspectors having a rowing com-
mission to go from pier to pier or to follow boats
and report illegal taking of water, or other viola-
tions of the rules of the department, by water craft.
The same form of report would be made by inspectors
on the water patrol boat.
23) Memoranda of advices as to boats illegally taking
water would be prepared by anyone in the shipping
branch receiving notice from the Water Register, an
inspector or any person whatsoever, as to boats ille-
gally taking water.
24) Orders for special inspections and returns would be
made upon advice received. These requests would
be made on a form which would both serve as an
order for inspection and as a form for the return of
the inspector. The form would show:
I97
Date
Name of boat or apparatus
Instruction
Return
Certificate
Signature of inspector
25) Notices to owners to take out permits would be issued
upon the return of the inspector described above.
In case owner failed to comply with such notice a
warrant for his arrest would be issued.
26) Applications for permits would be made out by the
owner or agent of a vessel either voluntarily applying
to the bureau or in response to notice. Such applica-
tion would provide for information with respect to
shipping extras, and for an affidavit as to the truth
of the statements made. The application and affi-
davit would be signed by the owner or agent before
the permit was issued.
27) Shipping permits would be issued only on application
as described above. Each permit would be prepared
in duplicate, each copy bearing a graduated stub.
The permit stationery would be engraved, the dif-
ferent amounts for which permits may be issued
being engrayed on the stationery. The blank lines on
the permits would be as follows:
Date
Name of permittee
Name of boat to which permit was issued
Pier or location from which water is to be taken
The same information would be carried on the
stub. The permits and stubs would be made up on
a typewriter by carbon process ready for signature,
the class and the year of termination being stamped
in red in large letters across the face of the permit
and stub. After the permit had been prepared it
would be signed by the clerk in charge, who after
signing would tear off the coupons by use of an angle
rule in such manner as to show on the graduated
stub the month and day on which the permit would
terminate. The original and duplicate permit would
then be handed to the cashier, who, upon receiving
198
payment therefor, would sign the permit for the
register and deliver it to the payer. By the cashier
the duplicate permit would be treated in the same
manner as a duplicate bill for water rates. One copy
of the graduated stubs of permits issued would be
retained by the clerk in charge of the shipping
branch. These would be so filed in a cabinet or case
as to permit him to use them as a tickler of expira-
tion dates as well as evidence supporting his permit
register. The duplicate copies of the stubs of permits
issued would be sent to the general bookkeeper by the
clerk in charge of the shipping branch. These would
be used by him to prove the daily cash statements
received from the cashier, and as a tickler of
expiration dates by means of which the general book-
keeper might know whether or not the owners of
craft were properly renewing their permits.
28) A register of shipping permits would be kept in the
shipping branch, which would show:
Number of permit
Date
To whom issued
Boat or apparatus
Total amount
Tug boats—high pressure
Tug boats—low pressure
Steam lighter—high pressure
Steam lighter—low pressure
Pile drivers and hoisting engines
Steam engine
Steam yachts
Motor boats
Dredges
Boilers for coal diggers
Steam boilers
Steam pumps
Steam derricks
Oyster boats
Floating engines
Miscellaneous

29) Weekly reports of permits issued would be made for
the register as above described. The number of per-
mits and the amounts by classes would be taken
from the register of permits. *
I99
C.
30) Comparative monthly reports of permits issued would
be made from the same source as the weekly reports,
the monthly totals being taken instead of weekly
footings, comparative figures being taken from pre-
vious periods. This comparative report is more fully
described under the “reports to the Water Register.”
31) Itemized weekly reports of boats taking water would
also be made. These would be made up from the
tickler above described, and would be arranged in the
order of the expiration dates of the permits under
which water would be used.
32) Comparative monthly reports of boats taking water
would be made up from the weekly reports above
described.
33) Notices to owners of boats and apparatus to renew
their permits would be issued immediately prior to
the expiration dates from the tickler of dates of
termination as described above.
34) An indea: to inspectors’ reports would be kept in the
shipping branch for the purpose of ready reference
to the files and inspection returns, which would be
kept in the order of the names of the craft and appa-
ratus taking water.
35) A record of files would be kept for the purpose of per-
manently recording the boats reported as illegally
taking water in harbor.
36) Notices to the chief engineer of leaking and damaged
hydrants would be issued from notations made on
inspectors’ reports. .
37) A register of water craft in New York harbor would
be kept for the purpose of carrying a complete record
of all vessels and water craft regularly touching
here. This would serve as a general administrative
guide and protection against vessels taking water
without permits. -
The Building Purposes and Taps Branch:
• 38) Memoranda from the Record and Guide would be
made as to all demolitions, alterations or new con-
struction work. These memoranda would be used to
initiate proceedings with respect to inspections, per-
2OO
mits, etc. The chief clerk would examine the Record
and Guide each week and place his initials opposite
each item in the Record and Guide which, in his
opinion, were minor changes not calling for a charge
for water. These items would then be submitted to
the Water Register for his information. If, in his
opinion, any of them were doubtful, such items would
then become a subject for special inspection. After
memoranda had been completed for all demolitions,
alterations or new construction work for which
charges were to be made, and after the items for
which no charges were to be made had been initialed
by the chief clerk and finally passed on by the Water
Register, the Record and Guide would be filed and
become a permanent record of the office.
The memoranda containing the items for which
charges were to be made would be entered direct
from the Record and Guide into a bound book
showing:
Section
Block
Lot
Permit No.
Location of premises
Name of owner
Business address
Name of builder
Business address
Description of building or improvements
Plan
Number and date filed
Building Bureau advice number
Remarks
39) Advices from the Building Bureau of the Borough
President’s office would be obtained if such an ar-
rangement might be made with this bureau or by
ordinance. These advices would be consecutively
numbered and provide for the same character of
information as is provided for on the form above
described as a memorandum made from the Record
and Guide.
40) Orders for inspection and returns—building purposes
and taps branch would be prepared by the clerk in
2OI
charge, in duplicate by carbon process, from the
memoranda taken from the Record and Guide, from
advices obtained from the Building Bureau or other
sources of information, bringing to the attention of
the clerk in charge of the branch that the demoli-
tion, alteration or new construction was in progress or
about to take place. This form would show:
Section
Block
Lot
Location of premises
Name of owner of building
Business address
Date of inspection
Character of improvements
Size and character of building
Service taps
Size
Location -
Building extras -
Probable date of completion
Remarks (leaks, waste, etc.)
Certificate
The certificate to be in effect in some such form
àS follows:
“I hereby certify that I have examined the
premises on the date and hour above mentioned,
found them in the condition described, and person-
ally served notice on the owner (or builder) to ap-
pear at the office of the building purposes and taps
branch of the Department of Water Supply, Gas
and Electricity, to take out a permit, such notice
being served by leaving the same on the premises
(or by mailing the same to the address above de-
scribed). - .
Inspector.”
*
In making such a certificate the inspector would
line out the words descriptive of the party served
and the manner of service of notice, which should
not be included in the certificate, leaving only a
proper description of the service as made. All of
the blanks on this form would be filled out in the
2O2
office, except those intended for the return of the
inspector, which would be filled out by him at the
time the inspection was made. The duplicate copies
of orders would be filed in ticklers by dates of issue,
to assist the clerk in charge to keep in touch with
the work of each inspector. At the end of each day
the inspector would turn in the advices and returns
of inspections made on that day, at which time the
duplicates would be taken from the tickler and
stamped with the day of return, the duplicates then
being placed in a permanent file by sections, blocks
and lots. -
41) Notices to builders would be prepared in duplicate,
the original to be served by inspectors in the same
manner as at the present time, the copy to go on
file. The present form would be amplified by adding
the words “bringing with you a statement signed
by the architects containing the information called
for in the enclosed form of letter.”
41a) An architect's estimate would be procured by enclos-
ing with the notice to builder a form of letter ad-
dressed to the Water Register as follows:
“We beg to advise you that we estimate the
quantities of materials to be used in building opera-
tions at . . . . . . . ; OWIler . . . . . . . ; Contractor. . . . . . . ;
Building Bureau plan number. . . . . . . ; to be as
follows:
gº tº € º gº º cu. yds. Of masonry.
tº e º ſº tº e cu. yds. terra cotta (outside walls, door
sills, window sills, coping, etc.).
tº º ºs e tº º cu. yds. concrete (flooring, etc.).
tº e º e º ſº cu. yds. cement.
tº º e º ſº e Sq. yds. Of plastering.
e e º ºs e e cu. yds. of terra cotta fireproofing.
tº e º ſº º & cu. yds. floor arches.
tº & © tº ſº tº brick. Yours truly,
gº tº e º ºs e º ºn e º 'º & © tº e º e e º e s tº e º e
The owner or builder in turn would present this
letter to the architect to furnish the information
called for therein, over his signature. The con-
2O3
tractor or owner would then present it to the clerk
in charge of the building purposes and taps branch
at the time of making application for a permit.
42) Application for permits would be made by contractors
or owners, either upon their own initiative or after
notice served, as described above. These applica-
tions would be in the same form as at present, with
the exception that they would state therein the appa.
ratus or appliances to be used which are necessary
to the computation of the charge for building pur-
poses extras. The form would also provide for the
affidavit of the owner to the effect that the state-
ments as made are true. -
43) Permits for building purposes—regular—would be
made in duplicate, and stubs in duplicate would be
made in the same form as described for permits to
be used by the shipping branch, with the exception
that the graduated stub would show the amount of
the permit instead of the terminal date, thus en-
abling the clerk issuing the permit to show both on
the permit itself and on the stub detached therefrom
the amount which the cashier collected therefor. The
class of permit would be stamped in red ink across
the face of the permit and the stub, and the original
and duplicate would be handed to the cashier. After
payment, the cashier would sign the original for the
cash register, and hand it to the permittee, retain-
ing the duplicate to be used in the same manner as
described for duplicate bills. One copy of the stub
would be retained by the clerk issuing the permits
to support his entries in the register of permits; the
other copy would be sent to the general bookkeeper -
with his weekly report, thus enabling the general
bookkeeper once each week to check the daily reports
of collections received from the cashier. In this
relation it is suggested that by administrative agree-
ment or ordinance the Building Bureau of the Bor-
ough President’s office be not allowed to issue a
demolition, alteration or new construction permit
until a permit has first been taken out from the
Water Department and displayed by the applicant
as his authority.
2O4
44) Permits for building purposes—eatras—would be is-
sued at the same time as the permits for building
purposes regular, the information upon which the
permit would be issued being contained in the form
of application for permit above described. The per-
mit as issued, however, would be subject to correction
and supplementary charge after inspection had been
made of the premises to determine whether or not
the amount of the charge should be increased. The
form and procedure as to the permit would be, in
general, the same as that above described for build-
ing purposes—regular.
45) Permits to use hydrants would be issued by the build-
ing purposes and taps branch upon application of
builders, in case it is shown after inspection. that the
builder or owner could not readily or economically
obtain a supply of water in any other way. The
issue of these permits and the procedure relating
thereto would be the same as at present.
46) Permits to use hose would be issued upon application
to persons having metered service. These permits
would be prepared and signed by the clerk in charge
of the building purposes and taps branch and coun-
tersigned by the clerk in charge of the meter setting
branch and issued direct to the permittee, without
payment therefor, the charge for the use of water
being a part of the meter rate on the property.
4?) Permits for street sprinkling would be issued under
the same conditions as at present.
48) A register of permits—building purposes—would be
kept in the building purposes and taps branch. This
register would be columnar ruled, with columnar
headings, as follows:
Permit No. (consecutive)
Date
Issued to
Purpose
Building purposes regular
New construction
Alterations
Demolitions
Total building purposes regular
Building purposes extras
2O5
Steam engines
Boilers
Cement sidewalks 2.
Pile drivers and hoisting engines
Testing gas tanks
Sundries
Total building purposes extras
Miscellaneous
Street sprinklers
Sundries
Total miscellaneous
Since no charges would be made for permits
issued for the use of fire hydrants and street hose
permits, these would be in the same form as at pres-
ent used, and no columns would be provided for
accounts in the register of permits. On this account
a separate register with a separate series of numbers
might be kept for these two classes if desired.
49) Intermediate orders for inspections and returns on
inspection would be made during the progress of
work on a form, and would follow a procedure simi-
lar to that described for original orders for inspec-
tions and returns. After permits had been issued
and registered, the clerk in charge would, from time
to time, make out these intermediate orders and
place them in the hands of the inspector for returns.
50) Orders and returns for final inspection would be made
on the same form as above described, the word “final”
being stamped thereon by a rubber stamp upon the
report of the inspector that the work had been com-
pleted. In case of demolitions completed, in addition
to the foregoing, the inspector would report on the
number and location of existing taps and Service
connections, whether they had been finally plugged
up or not.
51) Notice to owners to apply for permits to plug eacisting
taps would be prepared and sent out, if on return of
the inspector it appeared that all existing taps were
not plugged.
52) Application for permits to plug eacistiny taps would
be made on the same general form as application for
taps, the only difference being in the title.
2O6
53) Permits to plug existing taps would be issued direct
to the applicant, the form and procedure being the
same as that relating to permits for building purposes.
54) Notices of completion would be prepared and sent to
the consumers’ ledgers branch, the shipping branch
or any other branch or division of the service af-
fected by the completion of a demolition, alteration
or new construction. These notices would be made
by carbon process in such numbers of copies as would
be necessary, and would be sent by the building pur-
poses and taps branch through the office of general
bookkeeper, in order that the general bookkeeper
might obtain the advice necessary to the authoriza-
tion of accounting entries and the exercise of control.
55) A card indea would be carried in the building pur-
poses and taps branch for the purpose of keeping in
touch with the inspections, completions of work and
the expirations of permits. For this purpose a card
would be carried for each property in the process of
demolition, alteration or new construction, the cards
to be assorted and reassorted by dates on which fur-
ther action would be taken. After the operations
are completed the cards would be transferred to a
file, leaving only the building operations which were
in progress in the tickler.
56) A list of violations and meter defects would be pre-
pared from the reports of inspectors, to be sent to
the meter setting division each day, to be in the same
form and treated in the same manner as the lists of
violations and defects reports by the clerk in charge
of the division of consumers’ accounts hereinbefore
described.
57) Reports of inspections similar in form to those de-
scribed for use of meter readers would be made by
each inspector or measurer each day, to be sent to
the chief of the division of inspections.
58) Notices to the chief engineer as to leaking and dam-
aged hydrants would be prepared from advice re.
turned by the inspectors. These would be written
207
in duplicate, one copy being retained in the building
purposes and taps branch and filed with the other
papers pertaining to the property reported on.
59) Applications for permits for taps would be made in
the same form as at present, the application being re-
quired before permit would be issued. These applica-
tions would be approved by some one authorized so
to do in the office of chief engineer, at which time the
chief engineer would also sign an Order on a tapper
which would become effective only after the counter-
signature of the cashier, affixed at the time the permit
would be paid for.
60) Permits for taps would be issued in the same general
form and follow the same general procedure as de-
scribed in permits issued for building purposes.
61) A register of permits for taps would be kept, which
would be columnar in form with column headings as
follows:
Number
Date
Issued to
Purpose
Screw taps
5%-inch
%-inch
1-inch
11/2-inch
2-inch
4-inch
Over 4-inch
Total screw taps
Driven taps .
5%-inch
34-inch
1-inch
11/2-inch
2-inch
4-inch
Over 4-inch
Total driven taps
62) Notice to owners to make supplementary payments
would be made out and sent to owners of buildings
if, after inspection, it were found that the permits.
issued for this purpose in the department were for a
2O8
less amount than should have been charged. The
form of the notice would recite that in case the owner
did not call, and make the supplementary payment
within the time specified, the permit to use water
would be cancelled.
63) Receipts for supplementary payments would be given
to the permittee in forms similar to the permits
themselves. That is to say, the receipts would be
prepared by the clerk in charge of the building pur-
poses and taps branch in duplicate, with stubs in
duplicate, on a typewriter by carbon process, each
receipt having a graduated stub. The coupons, when
detached by means of an angle rule, would indicate
the amount for which the receipts would be given.
The original and duplicate of the receipts would be
sent to the cashier and treated in the same manner
as the original and duplicates of bills. The stubs
would be treated in the same manner as the stubs
of permits issued by the building purposes and taps
branch.
64) Weekly reports of the building purposes and taps
branch would be prepared from the registers on the
form described under the Water Register’s office.
65) The comparative monthly reports would be prepared
from the same source and on the form described un-
der the Water Register’s office.
66) Files of papers and documents issued or received by
the building purposes and taps branch would be kept
by section, block and lot classification, all data per-
taining to a single lot being kept in the same file.
67) A card indea would be kept in the building purposes
and taps branch, on which would be shown the de-
scription of properties, cross-indexed to section, block
and lot. This would enable the clerk in charge at
any time to refer immediately to the files from prop-
erty description.
6. Records, Forms and Procedure of the Division of Inspec-
tions.
As suggested above in description of the work of the complaint
clerk, the inspectors of the department would at all times work
209
under definite orders. These orders would come from the Register,
the assistant register, the complaint clerk or the clerks in charge
of branches authorized to order inspections to be made. All orders
would be given to inspectors assigned to the division or branch issu-
ing them. Should the inspectors assigned to any branch be insuffi-
cient to perform the work, or incompetent, or should they make false
returns, these facts would be immediately reported to the chief in-
spector and to the Water Register. Assignments would be made by
the chief of the division of inspections on order from the Water
Register or assistant register and chief clerk. The measurers would
be considered as a class of inspectors and come under the chief
inspector for purposes of report to the Water Register, but would be
definitely assigned to the building purposes and taps branch for
work. The regular assignment of inspectors would be as follows:
a. To the assistant water register and chief clerk for special
assignments and investigation of complaints.
b. To the clerk in charge of the shipping branch of the divi-
sion of consumers’ accounts and permits for water front
patrol duty and shipping assignments.
c. To the chief clerk in charge of the building purposes and
taps branch of the division of consumers’ accounts and
permits for inspection of demolitions, alterations, new con:
structions and measurement of buildings.
d. To the clerk in charge of the consumers’ ledgers branch
of the division of consumers’ accounts and permits for
meter readings.
e. To the clerk in charge of the meter setting and repairs
division for inspection of meters set and of plumbing con-
nected with meter setting repairs and removals.
All of the “orders for inspection and returns” would be made
up by the clerks in charge of the branches and divisions to which the
inspectors would be assigned. The records and procedure of the
office of general inspector would be as follows:
1) Daily reports of inspectors to the chief inspector would be
sent in with the returns on orders for inspections. These
reports would first be checked by the clerk in charge
receiving the returns, and by him would be forwarded to
the general inspector. - .
2) A register of inspections would be kept by the general
inspector. This would be posted from the daily reports
of the inspectors to the general inspector. The register
2 IO
would be a loose leaf book, columnar ruled, one page being
used for each inspector, the head of which would be lined
for name and address. The pages would be alphabetically
arranged. The columnar headings would be as follows:
Year
Month
Day
Time of beginning the first inspection of the day
Time of completing the last inspection of the
day
Number of inspections
Special assignments
Frontage rate measurements
Frontage rate extras
Building purposes regular
Demolitions . .
Alterations
New constructions
Building purposes extras
Shipping unmetered
Meter readings
Regular
Shipping §,
Meter setting and plumbin
Remarks
3) Daily reports of inspections would be prepared by the
chief inspector for the Water Register, showing:
Names of inspectors
Number of inspections made
Special assignments
Frontage rate measurements
Frontage rate extras
Building purposes regular
Demolitions
Alterations
New constructions
Building purposes extras
Shipping unmetered
Meter readings
Regular
Shipping
Meter setting and plumbing
Remarks -
These would be drawn off of the daily reports of
inspectors as a recapitulation before being posted to the
register of inspections.
2II
4) Comparative monthly reports would be prepared by the
chief inspector for the Water Register. The same informa-
tion as above forms the comparative monthly basis for
the expired months of the year.
5) Time sheets would be prepared by the chief inspector in
the same form as described under the time and payroll
clerk. These would be made up from the signed daily
reports of inspectors returned through the branches to
which inspectors would be assigned.
7. Records, Forms and Procedure of the Division of Meter
Setting and Repair.
The meter setting division would be divorced of all accounting
records, and would not have any initiative or discretion as to
whether meters should be set, removed, repaired and reset or per-
manently removed. Each case calling for action would originate
in an order from the Water Register, the assistant register or
someone authorized by the Water Register to issue orders on com-
plaints and advices of violations or neglect. Should these orders
originate on complaints or advices coming through the complaint
clerk, the preliminary procedure would be as described above in
relation to the work of the complaint clerk. Should the order
originate from special inspection ordered by the Water Register,
after reaching the meter setting and repair division the procedure
would follow the same order as if originating with the complaint
clerk. Orders would be on a form indicating the action to be taken,
viz.: (a) new meters to be set; (b) meters to be removed, repaired
and reset (including relocations); (c) meters to be permanently
removed.
1) Orders to set new meters would give reference to the com-
plaint or other filing number of the papers supporting
it, and would show :
Section
Block
Lot
Book
Folio
Name of owner or tenant
Location of premises
Description of premises
Size of building
2I2
Stories high
Feet front
Feet deep
Occupied as -
Probable date of completion
Size of tap
Size of meter to be installed
Where to be placed
Part metered
Name of owner or tenant
To the order would be attached the signature of the
authorizing officer.
2) Orders to remove, repair and reset meters would give
reference to the complaint or filing number of the paper
supporting them and would show:
Section .
Block
Lot
Book
Folio - -
Name of owner or tenant
Location of premises
Description of premises
Size of building
Stories high
Feet front
Feet deep
Occupied as
Name of owner or tenant
Location and description of meter
Location of meter
Part metered
Where to be placed when reset
Style of meter w
Size of meter
Meter number
Meter index at . . . . . . 190
3) Orders to permanently remove meters would give refer-
ence to the complaint or other filing number of the papers
supporting it, and would also show: - -
Section
Block
Lot
Book
Folio -
Name of owner or tenant
2I3
Location of premises
Location and description of meter
Location of meter
Part metered
Style of meter
Size of meter
Meter number
Meter index at . . . . . . 190
Date to be removed
4) An order register would be kept in the division of meter
setting and repairs, in which would be recorded each or-
der received from the assistant register and chief clerk’s
office, whether to set new meter, to remove, repair and
reset old meter, or to permanently remove old meter.
The register would be columnar ruled, the columns being
headed as follows:
Register number
Date received
From whom
Section
Block
Lot number
Book
Folio
Name of owner or tenant
Location of premises
Purpose of order
Card for new meter set
Date -
Initial
Notice of compilation.
General inspector
General bookkeeper
Clerk in charge of consumers’ accounts
Final return to complaint clerk
Transfer from register number
Transfer to register number
Remarks
5) A card record of new meters set would be kept as a
tickler. On this card record would be entered the com-
plete history of actions taken on each order. The cards
would be tabbed on the upper margin for indexing, a
different tinted card being used for each of the three
purposes. The cards for new meters set would have space
and headings provided on the front for showing:
*
2I.’.
Section
Block
Lot
Book
Folio
Card number
Register number
Name of owner or tenant
Location of premises
Date owner notified
By whom
Last date for plumbers’ application
Application date
Plumber’s name
Address
Date city plumber notified
Requisition for city plumber's supplies
Number
Date
Date approved
Name
Address
Permit number
Date issued
Expiration of permit
Plumber notified
Owner notified
Permit cancelled
Date of expiration of permit notice
Plumber notified
Owner notified
Permit cancelled
Date city plumber notified
Requisition for city plumber's supplies
Date
Number
Date approved
Name of city plumber
Address
Date plumber’s return
Date meter taken from testing station
Date meter set
Where placed
Part metered
Style
Size
Meter number
Meter index
Date inspection ordered
Order number
2I5
Name of inspector
Date inspector’s return
Violations noted
Date final inspection
The information would be so arranged that it might
be contained on a card 8x5% inches, the section, block,
lot, book, folio and register number being carried on tabs
extending from the upper margin. On the reverse side
of the card would be the following information:
Section
Block
Lot
Book
Folio
Register number
These references would be on upper marginal taps.
On the body of the card would be spaces for:
Name of owner or tenant
Location of premises
Date owner notified
Date plumber notified
Last date for plumber’s application
Application date
Plumber’s name
Address
Date city plumber notified
Requisition for city plumber’s supplies
Number -
Date
Date approved
Name
Address
Violation permit number
Date issued
Expiration of permit
Plumber notified
Owner notified
Permit cancelled
Date notice of expiration of permit
Date plumber notified
Date owner notified
Date permit cancelled
Date city plumber notified
Requisition for city plumber’s supplies
Number
Date
2I6
Approved
Name of city plumber
Address
Date plumber’s return
Date meter disconnected
Location of meter
Style
Size
Meter number
Meter index
Date turned over to meter company for repairs
Date returned by meter company to testing sta-
tion
Date taken from meter testing station
Date reset
Where placed
Part metered
Meter index
Date inspection ordered
Order number
Inspector's name
Date inspector’s return
Violations noted
'Date final inspection
The use of the cards as a tickler would be as follows:
(a)
(b)
(c)
As each card is made up and notice prepared and
sent to the owner to have his plumber make applica-
tion to set new meter, the card would be placed in a
cabinet file to serve as a tickler, classified by dates of
expiration of notice to owners.
Upon application being made by a licensed plumber
to set a new meter in response to notice to owner,
permit to set new meter would be issued and entry
would be made of the date of application, plumber's
name and address, permit number, expiration of per-
mit, date issued, after which the card would be trans-
ferred to a cabinet file to be used as a tickler for
dates of expiration of permits.
In case the licensed plumber did not make applica-
tion to set meter, prior to the date of expiration of
the notice, permit would be issued to a city plumber
carrying with it an order to set meter, the date of
such permit being entered on the card and the card
transferred to the cabinet file above described.
217
(d) In case returns were not made on the permit, at least
(e)
fifteen days prior to the date of expiration, a notice
would be sent to the plumber calling attention to the
date of expiration of the permit and to the rule of
the department, that in case return were not made
on or before the date of expiration, permit would be
cancelled. The date of such notice being entered on
the card, the card would be transferred to the file of
permits from the current date of notice to the ter-
minal date for the expiration of the permit.
Upon return by the city plumber showing new meter
set, an order would be issued to an inspector to in-
spect the meter and to make return, the facts on the
return of the plumber and the fact of the issue of
the order to the plumber to inspect being noted on
the card and the card transferred to a file of original
inspections, which would be classified by dates of
issue of the orders to inspectors.
(f) Upon return of the inspector on the order to inspect
(g)
new meters set, the facts contained on such return
would be entered on the card, and in case a violation
were reported, a notice would be issued to the
plumber to remove violation. The card would be
transferred to a violation file, being classified therein
by terminal dates for making application for permit
to remove violations.
Upon application of the plumber for permit to re-
move violation and the issuing of the permit, these
facts would be entered on the card and the card
(h)
transferred to a file of terminal dates of permits for
the removal of violations. In case, however, the
plumber doing the original work did not make ap-
plication within the period prescribed in the notice
to remove, the permit would be issued to a city
plumber, and the fact having been entered on the
card would be filed in the same manner as described
above.
Upon return of the plumber that the violations had
been removed, an order would be issued to an in-
spector to reinspect the meter; the facts on the return
of the plumber and the fact of the issuing of the
218
order having been entered, the card would be trans-
ferred to a file of orders to inspectors as above de-
scribed, classified by dates of issue of such orders.
(i) Upon the return of the inspector showing that the
violation had been removed, the facts contained
therein would be entered on the card and the card
would be transferred to an inspection file, awaiting
the issuing of notice to the assistant register and
chief clerk and to the general bookkeeper that the
new meter had been set. -
(j) Notice of completion of the work having been pre-
pared and entered on the card, the card would then
be transferred to a temporary complete file, all cards
showing completion within the month being held in
the temporary complete file until the monthly report
of the division of meter setting and repairs had been
prepared for the Water Register, upon which the cards
would be transferred from the temporary file to a
permanent complete file.
6) A card record of meters removed, repaired and reset would
be kept as a tickler on the progress of work under orders
to remove, repair and reset. The form of this card would
be as follows:
Register number
Name of owner or tenant
Location of premises
Date owner notified
By whom
Last date for plumber’s application
Application date
Plumber’s name
Address
Date city plumber notified
Requisition for city plumber’s supplies
Number
Date
Date approved
Name of city plumber
Address
Permit number
Date issued
Date city plumber notified
Requisition for city plumber’s supplies
Date - - -
Number
219
7)
Date approved
Name of city plumber
Address
Date plumber’s return
Date meter disconnected
Style of meter
Size of meter
Meter number
Meter index
Date turned over to meter company for repairs
Date returned by meter company to testing sta-
- tion g
Date taken from testing station
Date reset
Where placed
Part metered
Meter index
Date inspection ordered
Order number
Name of inspector
Date inspector’s return
Violations noted
Date final inspection -
Upon marginal tabs at the top of the card would be
carried the section, block, lot, book, folio and card num-
ber. On the reverse side would be the same information
as above described with reference to the cards for new
meters set. The procedure with respect to the use of
the card as a tickler would be the same as that above de-
scribed in relation to the card record of new meters set.
A card record of meters permanently removed would be
kept as a tickler on the progress of orders to permanently
remove meters. The form of this card would be as fol-
lows: Register number
Name of owner or tenant
Location of premises
Date owner notified
By whom
Application date
Plumber’s name
Address
Permit number
T)ate issued
Expiration date of permit
Plumber notified
Owner notified
Permit cancelled
22O
8)
9)
10)
Date plumber’s return
Meter disconnected
Location of meter
Style
Size
Meter number
Meter index
Part metered before removal
Part metered after removal
Building purposes and taps branch notified
The procedure, with respect to the use of this card
as a tickler, would be the same as above described with
relation to the card record of new meters set.
Notice to owners to have licensed plumbers make applica-
tion to comply with orders (describing therein the action
to be taken) would be issued. The same form of order
would be used for all notices to owners, whether to make
application to have meters set, to make application to
have meters removed, repaired and reset, or to make ap-
plication to have meters permanently removed. The pur-
pose for which application is to be made would be written
in the form at the time it is to be sent out. The lines
for name and address on the notice would be so located
that after the name and address had been written, the
notice might be folded in such manner that a window
envelope could be used.
Application by licensed plumber would be made before
permit would be issued. The application would be in the
same form as at present used, a place being left thereon
for stating the character of the action to be taken. The
one form of application would therefore serve on every
occasion where application of plumbers would be required.
Permits would be issued to licensed plumbers on applica-
tion, or in case application was not made by licensed
plumbers before date of expiration of notice to owner, the
permit would be issued to a city plumber. Permits to
city plumber would first be sent to the Commissioner to
have indicated thereon the name of the plumber to whom
the permit would be addressed. Upon return of the per-
mit from the Commissioner, the date when the plumber
would be required to make return on the work would be
entered on the permit. The permit would then be given
to the permittee. As in case of notices to be sent to
22I
11)
12)
owners, the name and address upon the permit would be
So entered that the permit, when folded, might be en-
closed in a window envelope. The form of permit would
also contain an outline for plumber's return and certifi-
cate of work completed. Upon the completion of the work
the plumber would be required to make his return on this
form, thus surrendering the original permit, the purpose
for which the permit would be issued being stamped
thereon at the time of issue. -
Notice to plumbers of date of eaſpiration of permit would
be sent out in case return were not made by plumbers on
or within fifteen days of the date of expiration. The
form of notice would require that return be made on or
before the terminal date on pain of forfeiture of permit.
The same form of notice would be used as to dates of
expiration of permits, whether for new meters to be set.
meters to be removed, repaired and reset, meters to be
permanently removed, or for removal of violations.
Orders to inspectors to inspect meters, set or remove
meters would be issued upon returns of plumbers on
permits. These orders would be on a form showing the
following:
Section
Lot
Block
Volume
Eolio
Location of premises
Location of meter
Style of meter
Size of meter
Number of meter
Index number
Remarks
The first seven items of the order as prepared by the
clerk in charge would be filled out by him, the other items
being left to the inspector. On the form of order would
also be a form of return to be made by the inspector after
his inspection has been completed. The same form of
return would be used for original inspection, inspections
for removal of violations and final inspections and whether
the inspection be on new meters set or meters removed,
repaired and reset, meters permanently removed or viola-
tions removed. -
222
13) Reports on orders sent to the division of meter setting to
14)
16)
set new meters, to remove, repair and reset meters and
to permanently remove meters, would be made on com-
pletion of the work. These reports would be written at
the time of the return of final inspection, a separate report
being made on each order received. The reports would
be made in such numbers of copies on a typewriting
machine by carbon process, as would be required for the
information of the complaint clerk, the bookkeeper, or
any other person interested in the fact. All the account-
ing divisions, however, would receive information through
the general bookkeeper in order that the general book-
keeper might retain control over accounting devices.
Notices to chief engineer of leaks and waste would be
prepared by the division of meter setting and repairs
whenever it appeared from the report of the inspector
that leak and waste had been discovered which would
require the attention of the chief engineer for its repair.
Files of reports from the meter repair shop would be kept
in the division of meter setting and repair. These reports
would be received weekly from the meter repair shop and
would be used by the clerk in charge of the division of
meter setting for purposes of checking up the returns of
licensed plumbers and city plumbers as to meters set,
meters removed, repaired and reset.
Files of papers containing orders received (to set new
~meters, to repair, remove and reset meters, to permanently
remove meters) and of notices, applications, permits and
returns would be kept in the division of meter setting
and repair. The original orders as received would be car-
ried in the files classified by section, block and lot number.
All notices, permits and orders issued and all returns
made would be placed in this file attached to the original
order to which such action pertained. When com-
pleted, the papers would be taken from this file, and
after being entered in the order register would be re-
turned with the report to the complaint clerk in the office
of assistant register and chief clerk. This file would also
serve the clerk in charge of the division of meter setting
and repair as an index, by means of which he might ascer-
tain the status of all orders uncompleted. It would also
serve as a reference through which the tickler card might
be located, from which information might be obtained
which would not be found in the files.
222 .
EXHIBIT c-III.
DRAFT OF SUGGESTED PLAN FOR THE REARRANGEMENT OF FLOOR SPACE AND FOR OFFICE EQUIPMENT
SUITED TO THE PROPOSED ADMINISTRATIVE RECORDS AND PROCEDURE.
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Pages
Accounting control
Lack of in cashier's office. . . . . . . . . . . 80
Proposed division of . . . . . . . . . . . . . . 15, 19
Use of bills for... . . . . . . . . . . . . . . . . . . . 23
Accuracy
Building plans only roughly esti-
mated . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions for determining meter
charges not present. . . . . . . . . . . . . . .
Difficulty of proving as to records
of payments. . . . . . . . . . . . . . . . . . . . . . .
Inaccuracy of charges for building
purposes
Administration, problems relating to... 24
Advices from Building Bureau—pro-
posed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201
Analysis of records of neglected meters 49
Applications, present
For extras . . . . . . . . . . . . . . . . . . . . . . . . . . 94
For tapping Croton water pipes. . . . . 95
To open street to repair service
pipe for setting meters. . . . . . . . . . . 12
To unmeter . . . . . . . . . . . . . . . . . . . . . . . . . 131
Blotter of applications to unmeter.131
Applications, propose
For shipping permits. . . . . . . . . . . . . . . . 198
For building purposes and taps
permits . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
For permits to plug existing taps. .206
For permits for taps. . . . . . . . . . . . . . . . 208
By licensed plumbers. . . . . . . . . . . . . . . 221
Architect’s estimate, proposed. . . . . . . . . . 203
Asset accounts, proposed. . . . . . . . . . . . . . . . 20
Assistant register and chief clerk
Need of. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Proposed office of... . . . . . . . . . . . . . . . . 15
Proposed powers and duties of..... 18
Averaging accounts
Present method of... . . . . . . . . . . . . . . . 52
Proposed advices as a basis for. . . .194
Proposed schedules of charges. . . . . . 194
Authorities for rebates, refunds, can-
cellations and corrections. . . . . . 173-179
Balances *
Advantage of taking monthly...... 79
Proposed monthly general ledger
trial balance. . . . . . . . . . . . . . . . . . . . . . . 171
Proposed files of trial balances of
ledgers . . . . . . . . . . . . . . . . . . . . . . . 180, 181
Proposed trial balances of frontage
rate ledgers. . . . . . . . . . . . . . . . . . . . . . .191
Proposed trial balances of meter
rate ledgers. . . . . . . . . . . . . . . . . . . . . . . .
Proposed trial balances of metered
shipping ledgers. . . . . . . . . . . . . . . . . . . 197
Bill filing cabinets, proposed. . . . . . . . 184-186
Billing process
Present method offers no protection
to City. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Present method allows possibility of
favoritism . . . . . . . . . . . . . . . . . . . . . . . . w
Proposed method. . . . . . . . . . . . . . . . . 23, 78
Bookkeeping
Proposed general branch. . . . . . . . . . . . 20
Proposed reports of bookkeeper.... 152
Builders, proposed notices to.... . . . . . . 203
Building purposes and taps
Uncontrolled discretion in estab-
lishing charges. . . . . . . . . . . . . . . . . . . .
Building plans only roughly esti-
mated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Records lack uniformity. . . . . . . . . . . . 39
No lien for charges for............ 39
Collections not centralized. . . . . . . . . . 39
Information on which charge is
based . . . . . . . . . . . . . . . . . . . . . . . . . . . 55,
Rates for. . . . . . . . . . . . . . . . . . . . . . . . . . 56, 57
º e Pages
Classifications of Record and Guide
11Seºl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
Charge for one building adopted
for another: . . . . . . . . . . . . . . . . . . . . . . . 62
Projected buildings and alterations
fully metered. . . . . . . . . . . . . . . . . . . . . . 66
Projected buildings and alterations
treated as exempt. . . . . . . . . . . . . . . . .
Projected buildings and alterations
upon which charges have been
collected
Projected buildings and alterations
not recorded because “too small”. 71
Projected buildings and alterations
reported as finished, etc. . . . . . . . . .
Abuses of branch of... . . . . . . . . . . . . . 72
Organization for establishing
charges and keeping accounts. ... 75
Personnel of office of... . . . . . . . . . . . . 85
Reports of financial clerk. . . . . . . . . . . 87
Present records and procedure in
office of. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inspection and report books. . . . . . . . 93
Register of extras. . . . . . . . . . . . . . . . . . . 94
Cash records, receipts for use of
water for. . . . . . . . . . . . . . . . . . . . . . . . . . 97
Proposed reports of permits issued.181
Proposed orders for inspections and
returns . . . . . . . . . . . . . . . . . . . . . . . 201, 206
Proposed notices to builders. . . . . . . . 203
Proposed architect's estimate....... 203
Proposed permits for... . . . . . . . . 204, 205
Proposed applications for permits. .
Proposed card index. . . . . . . . . . . . . . .
Proposed reports of... . . . . . . . . 155, 209
Proposed files, card index, etc. . . . . 209
Buildings
Report on completion or demolition
1
* - - - - - e º 'º - - - - e s = * - - - - e s - a - - - e º sº e -
plaints against. . . . . . . . . . . . . . . . . . . . .
Card record branch, proposed. . . . . . . . . 22
Cash
Present book kept by financial
clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139
Present classified cash book. . . . . . . . 140
Present general cash entry book. .140
Present records of . . . . . . . . . . . . . . . . . 97
Present meter rate blotter. . . . . . . . . 113
Present report of receipts in ship-
ping branch. . . . . . . . . . . . . . . . . . . . . . . 2]
Present blotter for shipping. . . . . . . 122
Cashier
Present records and procedure in
office of... . . . . . . . . . . . . .* * * * * * * * * * * * *
Present reports of . . . . . . . . . . . . . . . . . 141
Personnel, present office of... . . . . . . 85
Proposed reports of..... 151, 168-170, 185
Chamberlain’s
eceipt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Receipt vouchers proposed. . . . . . . . . . 170
Changes in organization. . . . . . . . . . . . . . . . 76
Charges
Averaging of... . . . . . . . . . . . . . . . . . . . . . 52
Present method of determining for
building purposes. . . . . . . . . . . . . . 55, 73
For one building adopted for
another . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loss to city from undercharges. ... 63
No explanation for exemptions..... 68
Clerk decides upon building to be
registered for. . . . . . . . . . . . . . . . . . . . . . 71
Proposed organization for establish-
1118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions determining.............. 24
Establishment of frontage rate..... 24
INDEX—Contimued.
Establishment of meter rate........ 24
Establishment of shipping -
Establishment of building purposes. 27
Establishment of frontage rate...... 100
Records and documents pertaining
to metered water. . . . . . . . . . . . . . 3.
Records and documents pertaining
to setting meters. . . . . . . . . . . . . . 109, 114
Checks
Proposed list of checks received by
mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
Proposed list of checks returned to
senders 161
Chief clerk (see also assistant reg-
ister and chief clerk
Present office of... . . . . . . . . . . . . . . . . . . 12
Personnel in present office of... . . . 85
Description of present records and
procedure in office of... . . . . . . . . . .
Requisitions for supplies, station-
ery, printing, etc. . . . . . . . . . . . . . . . . .
Clearing account, proposed. . . . . . . . . . . . 21
Collections
Not centralized...................... 39
Of money under proposed plan. ... 82
Records kept by financial clerk..... 97
Proposed classified register. . . . . . . . . 168
Proposed cashier’s report of........ 170
Comparison of new and old plan....... 75
Complaints
Present registration and distribu-
tion of... . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Proposed duties of clerk. . . . . . . . . . . . 18
Proposed reports concerning...150, 165
Proposed slip prepared.............. 162
Proposed register of............... 165
Consumers
Notices of amounts, due and un-
paid . . . . . . . . . . • sº s e º º s 2 & e º e º a s º º 112–113
Ledgers in present use.............. 102
Proposed consumers’ ledgers jour-
Tlal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
Control of ledgers................... 21
Ledgers for establishing charges
and keeping accounts... . . . . . e º e º 'º e 75
Proposed method of posting
ledgers . . . . . . . . . . . . . . . . . . . . . * * * * * * * 78
Control -
|Present organization for central. .12-13
Proposed organization for central.. 15
Proposed division of inspection..... 16
Proposed division of accounting. .15, 19
Of consumers’ ledgers. . . . . . . . . . . . . . 21
Correspondence, as handled at present. 89
Cross index of properties, proposed. ... 186
Defects, present
In organization and procedure. . . . . . 13
Effort by Water Register to correct 14
In organization of accounting
branches ........ tº e º & & s e e º 'º - - - - - * * * 30
In system of arrears. . . . . . . . . . . . . . . . 33
Deposit
Slips, present ....................... 140
Slips, proposed ..................... 170
Errors
Jn records as to business use. . . . . . . 41
In records as to fixtures and extra
families . . . . . . . . . . . . . . . . . . . . • * * * * * *
Loss of revenue from . . . . . . . . . . . . . . 80
Frontage Rate --
Present accounts separate from
neter rate accounts. . . . . . . . . . . . . . . 30
Present accounts established on un-
official information. . . . . . . . . . . . . . . .
Present method of making charges
allows collusion and loss of reve-
nue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
... Pages
Present ledgers annually rewritten. 32
..Present billing method, expensive
and offers no protection.........
Present impossibility of proving ac-
curacy of credit postings. . . . . . . . .
General conclusions resulting from
study of branch................... 44
Personnel of present office. . . . . . . . 85
Present records and procedure of
branch . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Present bills . . . . . . . . . . . . . . . . . . . . . ... 105
Return of present bills in arrears 106
Proposed methods and procedure
for charges. . . . . . . . . . . . . . . . . . . . . . . 77
Proposed detailed report of branch.153
Proposed revenue journal.......... 172
Proposed files of trial balances of
ledgers for. . . . . . . . . . . . . . . . . . . . . . . . 180
Proposed bills . . . . . . . . . . . . . . . . . . . ... 182
Proposed receivable schedules...... 183
Proposed ledgers .......... . . . . . . . . . 190
Proposed trial balances of ledgers.191
Proposed notices of penalties. . . . . . 192
Proposed requests for inspection,
measurements, advices, etc....192-193
Hearings, on complaints............. 13, 88
Hydrants
Permits for use of... . . . . . . . . . . . 95, 205
Register of damaged and leaking. 121
Order to chief engineer to repair. 121
Proposed notice to chief engineer
of damaged and leaking.......... 2
Inspection, present
Old method of reporting meter
readings . . . . . . . . . . . . . . . . . . . . . . . . . . 34
New method of reading meters not
well administered. . . . . . . . . . . . . . . . .
No systematic check on inspectors’
reports . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assignments for.................... 77
Personnel of present office......... 85
Reports on frontage rate.......... 104
Documents pertaining to special
inspections and reports. . . . . . . . . . 9
Notices to , inspectors of shipping
permits issued.................... 1
Entries in inspectors’ index or field
book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Notices to inspectors of boats laid
up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tndex to daily reports. . . . . . . . . . . . . 120
Reports to general inspector. . . . . . 120
Orders to examine premises and
report on examination. . . . . . . . . . . . 124
Return on service of notice to in-
stall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
Final reports on premises partly
and fully metered................ 128
Report on violations in setting
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
Notice of inability to inspect -
premises . . . . . . . . tº s a e s s & e º & 6 & s e - - e. 130
Report on meters reset. . . . . . . . . . . . . 132
Order for general examination. .136-137
Records and procedure in office of
general inspector. . . . . . . . . . . . . . . . . 138
Insnection, proposed
Organization for establishing
charges and keeping accounts. .. 75
Tivision of... . . . . . . . . . . . . . . . . . . . . . . . 16
Reports of chief inspector..... 157. 211
Orders for inspection and return
of inspectors. . . . . . . . . . 165, 201, 206, 210
Reports of inspectors to chief in-
Spector . . . . . . . . . . . . . . . . . . . . . . . 165, 210
Requests for inspection and ad-
vices—frontage rates. . . . . . . .... 192-193
Daily report of.....................195
INDEX—Continued.
Pages
Reports of shipping branch. . . . . . . . 197
Reports of building purposes and
taps branch . . . . . . . . . . . . . . . . . . . . . .207
Register of... . . . . . . . . . . . . . . . . . . . . . . .210
Investigation, summarized result of... 74
Journals, proposed
Revenue—frontage rate. . . . . . . . . 21, 172
Revenue—meter rate and miscel-
laneous . . . . . . . . . . . . . . . . . . . . . . . 21, 173
Consumers’ ledgers . . . . . . . . . . . . . . . . . 179
Consumers’ ledgers, control of . . . . . 21
Consumers’ ledgers, establishment
of charges, etc. . . . . . . . . . . . . . . . . . . . 7;
General journal and vouchers for. 171
Rebate, refund, cancellation and
Py
Ledgers
Mail
Mothods
correction . . . . . . . . . . . . . . . . . . . . . . . . 173
'rontage rate. . . . . . . . . . . . . . . . . . . . . . . 102
Meter rate. . . . . . . . . . . . . . . . . . . . . . . . . . 11()
Proposed, controlling accounts to
general ledger. . . . . . . . . . . . . . . . . . . . 20
Liability accounts, proposed. . . . . . . . . . . 20
Present handling of . . . . . . . . . . . . . . 86, S9
Proposed duties of clerk. . . . . . . . . . . 19
Fxamination of . . . . . . . . . . . . . . . . . 41
Administrative results of defective. 41
T}o not protect city against loss. . . . 47
And procedure, proposed. . . . . . . . . . . 77
Meter rate
Accounts separate from frontage
rate accounts. . . . . . . . . . . . . . . . . . . . . 30
Wide range of discretion as to
properties to be metered. . . . . . . . . 33
No method of proving accuracy of
accounts . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Old method of reporting readings. 34
Billing allows possibility of favor-
itism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Present methods and procedure. ... 108
Present ledger . . . . . . . . . . . . . . . . . . . . . 110
Present bills and stubs. . . . . . . . . . 111-112
Present memorandum notice of
bills unpaid. . . . . . . . . . . . . . . . . . . . . . . 112
Present returns of bills in arrears. 113
Present memorandum to Receiver
of Taxes of bills in arrears. . . . . .113
Present cash blotter. . . . . . . . . . . . . . . . 113
Personnel of present office. . . . . . . . . 85
Proposed methods and procedure. , 78
|Proposed billing . . . . . . . . . . . . . . . . . . . 78
Proposed revenue journal . . . . . . . . . .173
Proposed files of trial balances of
ledgers for. . . . . . . . . . . . . . . . . . . . . . . . 180
Proposed bills . . . . . . . . . . . . . . . . . . . . . . 182
Proposed bills, metered shipping. 183
Proposed receivable schedules. . . . . .183
Proposed ledgers . . . . . . . . . . . . . . . . . . . 193
Proposed trial balances of
ledgers . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Proposed notices of amounts due
and unpaid. . . . . . . . . . . . . . . . . . . . . . . 1ſ
Proposed inspectors’ daily reports. 195
Prosposed schedules of readings...195
Meter setting and repairs
ork duplicated and control lack-
ing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Bills 11 naudited and uncollected. . . 37
Violations not promptly removed. 37
Wearing of valves. . . . . . . . . . . . . . . . . . 4
Meters not properly set. . . . . . . . . . . 46
Organization for establishing
charges and keeping accounts. .. 75
Personnel of office of . . . . . . . . . . . . . . 85
Notice to consumers to repair. . . . . 114
Notice of owners’ refusal to repair. 114
114
Bills for. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pages
Vouchers for... . . . . . . . . . . . . . . . . 115, 136
Blotters and ledgers. . . . . . . . . . . . . . . . 115
3
|
Present records and procedurc.123, 1
Orders to inspectors to examine
Drell, 1ses . . . . . . . . . . . . . . . . . . . . . . . . . 124
Register of notices to install
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124
Notices to owners to install meters.125
Inspectors return on Service of
1.
notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Applications for, and permits
1SSt!CC1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
Blotter of permits to install meters.126
Weekly report of meters taken
from pipe yard. . . . . . . . . . . . . . . . . . . . 127
Notice to plumbers to set. . . . . . . . 127
Notice to owners to set. . . . . . . . . . .127
Record of final examination of
meters Set. . . . . . . . . . . . . . . . . . . . . . . . . . 129
Violations in setting. . . . . . . . . . . . . . . . 130
Applications for and permits for
disconnection . . . . . . . . . . . . . . . . . . . .
Notice sent to owner if property
is not properly metered. . . . . . . . . . 132
Blotter and memorandum of prem-
o
*...) 4-
ises not properly metered. . . . . . . 133
File of notices from meter rate
branch . . . . . . . . . . . . . . . . . . . . . . . . . . . 134
Order to city plumber to install or
reset meter . . . . . . . . . . . . . . . . . . . . . . . 134
Notice to owner of city plumber's
charges for. . . . . . . . . . . . . . . . . . . . . . . . 35
Refused entry by city plumber. . . .136
Records of permits for resetting
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Proposed reports. . . . . . . . . . . . . . . 156, 223
Meters
Qut of repair, and neglect of... ... 36
Violations for setting and repairs
not properly removed. . . . . . . . . . . . . 37
In use do not accurately determine
amount of water used. . . . . . . . . . . . .
May easily be tampered with. . . . . . . 45
Impairments not readily discovered 45
Wearing of valves of . . . . . . . . . . . . . . . 46
Not properly set. . . . . . . . . . . . . . . . . . . . 46
Loss of revenue on account of im-
pairment of... . . . . . . . . . . . . . . . . . . . .
Facts pertaining to city's. . . . . . . . . . . 47
Examples of conditions of . . . . . . . . . . 48
Neglected . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Reported defective conditions of . 49, 50
Reported reasons for inaccessibility
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Average period of neglect of . . . . . . 50
Recorded conditions of neglected
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Ledgers containing neglected ac-
Counts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Averaging of charges. . . . . . . . . . . . . . . 52
Handling of defects and violations 79
Report of meters set. . . . . . . . . . . . . . . . 110
Notice to consumers to repair. . . .114
Pills for. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Vouchers for setting. . . . . . . . . . . . . . . 115
Weekly reports and records of
meters taken from pipe yards. . . . 127
Notice to owners to set. . . . . . . . . . . . 127
Records and procedure pertaining
to removal of . . . . . . . . . . . . . . . . . . . .
Weekly report of repaired meters
taken from pipe yard. . . . . . . . . . . . 132
Notice of violations—old meters. . .133
Notice to owners to properly meter
premises . . . . . . . . . . . . . . . . . . . . . . . . . 133
Notice to owners to explain why
charge should not be made for
unmetered water. . . . . . . . . . . . . . . . . . 134
INDEX—Continued.
Pages
Order to owner to repair to pre-
Vent waste. . . . . . . . . . . . . . . . . . . . . . . . 37
Proposed orders for readings and
returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194
Proposed list of orders for read-
ings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195
Proposed orders to set new meters. 212
Proposed orders to remove, repair
and reset. . . . . . . . . . . . . . . . . . . . . . . . . . 213
Proposed card record of new
incters Set. . . . . . . . . . . . . . . . . . . . . . . . . 214
Proposed card record of removed,
repaired and reset. . . . . . . . . . . . . . . . 219
Notices, proposed
To builders . . . . . . . . . . . . . . . . . . . . . . . .203
To owners to plug existing taps. . .206
Of completion of building. . . . . . . . . .207
To owners to make
Supplementary
* Day inent . . . . . . . . . . . . . . . . . . . . . . . . . . 20S
To owners to have licensed plum-
ber make application to set meter.221
To chief engineer of leaks and
Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223
() rolers, proposed
To set new meters. . . . . . . . . . . . . . . . . . 212
To remove, or remove, repair and
reset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213
Register of . . . . . . . . . . . . . . . . . . . . . . . . . 214
To inspectors to inspect meters. . . .222
Organization
Present, for central
control
Present, for establishing charges
and keeping consumers’ accounts 29
Present powers and duties of the
direction and
personnel of the bureau. . . . . . . . . . 84
Proposed for central direction and
control . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Proposed for establishing charges
and keeping accounts. . . . . . . . . . . . 75
Payments, ledger entries of . . . . . . . . . . . . . 105
Payroll clerk
Present preparation of payrolls. . . . 91
Proposed duties of... . . . . . . . . . . . . . . 19
Permits, present
For water for building purposes. . 93
For extras . . . . . . . . . . . . . . . . . . . . . . . . . . § {}
For fire hydrant use. . . . . . . . . . . . . . . . 95
For taps . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Coupons accompanying . . . . . 94, 95, 118
Applications for . . . . . . . . . . . . 94, 117, 126
Notices to inspectors of permits
issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118
Tickler showing date of expiration
of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Notices to owners of expiration of.119
Iose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
Register of hose . . . . . . . . . . . . . . . . . . . . 12]
O Set meters. . . . . . . . . . . . . . . . . . . . . . . 126
Blotter of permits for installing
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126
Records of permits to set meters. .127
To disconnect meters. . . . . . . . . . . . . . 13]
Permits, proposed
Reports of shipping permits issued
81, 199, 200
Reports of building purposes and
taps permits issued. . . . . . . . . . . . . . . 181
Notices to owners to take out per-
mits for shipping. . . . . . . . . . . . . . . . . 198
Applications for. . . . . . . . . . . . 198, 204, 221
For shipping. . . . . . . . . . . . . . . . . . . . . . . . 198
Register for shipping permits. . . . . . 199
For building purposes and taps. . . .204
For hydrants, hose and street
sprinkling . . . . . . . . . . . . . . . . . . . . . . . .205
Register of . . . . . . . . . . . . . . . . . . . . . . . . . . 205
To plug existing taps. . . . . . . . . . . . . . 206
Pages
Register of permits for taps. . . . . . . 208
For licensed plumbers. . . . . . . . . . . . . . 221
Personnel, powers and duties at pres-
ent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Penalty, notices of... . . . . . . . . . . . . . . 106, 192
I’lumber
Notices to set meter. . . . . . . . . . . . . . . . 127
Notices to remove violations. . . . . . . 130
Orders to city plumbers to install
Or reset in eter S. . . . . . . . . . . . . . . . . . . 3
Requisition for setting meters by
city plumbers. . . . . . . . . . . . . . . . . . . . . 135
Notice to owner of city plumber's
charge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Refused entry advice. . . . . . . . . . . . . . . 136
Notice to plumber to appear at
bureau . . . . . . . . . . . . . . . . . . . . . . . . . . . 137
Proposed applications to set .
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221
Proposed notice to plumbers of
date of expiration of permit. . . .222
Property record cards, proposed. . . . . . . 186
Protection
Against collusion within cashier’s
office . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Against collusion with ledger
clerks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S1
Receipt
Voucher of amounts received for
taps by chamberlain. . . . . . . . . . . . . . 9:
Of amounts received for meters
sold and meter setting. . . . . . . . . . . .
Of amounts received for sale of
material and use of department
labor
Record and Guide
Consumers’ ledgers posted from... 102
s e s tº a e e s e º 'º e º e s e º e < * * * * * * * * * *
As supporting documents. . . . . . . . . . . 10:
Proposed memoranda from . . . . . . . . .200
Records, present
No time records kept. . . . . . . . . . . . . . . 13
Of moneys received. . . . . . . . . . . . . . . . 81
And procedure in office of Water
Register . . . . . . . . . . . . . . . . . . . . . . . . . .
And procedure in office of chief
clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Of collections kept by financial
clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
In frontage rate branch. . . . . . . . . . . . 100
Measurers’ field books. . . . . . . . . . . . . . 103
Not sufficient to locate responsibil-
ity in meter setting branch. . . . . .
In error as to business use. . . . . . . . . 41
In error as to fixtures and extra
families . . . . . . . . . . . . . . . . . . . . . . . . . .
And documents pertaining to
charges for use of metered water...109
And methods of procedure in ship-
ping branch. . . . . . . . . . . . . . . . . . . . . . . 116
Forms and procedure pertaining to
inspections . . . . . . . . . . . . . . . . . . . . . . . 2
And procedure pertaining to the
issuing of hose permits. . . . . . . . . . . 12
General records of shipping branch. 121
File index, shipping branch. . . . . . . . 122
And procedure pertaining to setting
of meters. . . . . . . . . . . . . . . . . . . . . . . . . . 123
Of permits to set meters. . . . . . . . . . . 127
Of final examination of meters set.129
And procedure pertaining to re-
moval of meters. . . . . . . . . . . . . . . . . . 13
File of notices from meter rate
branch . . . . . . . . . . . . . . . : . . . . . . . . . . . . 13
Of permits for resetting meters,
etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
And procedure in office of general
inspector . . . . . . . . . . . . . . . . . ... . . . . .138
INDEX—Continued.
Pages
Records, proposed
For actions on reports showing use
of unmetered water. . . . . . . . . . . . . . 157
For actions on reports of illegal
use of water. . . . . . . . . . . . . . . . . . . . . . 158
For actions on complaints of ex-
cessive charges by city plumber. .158
For actions on complaints against
licensed plumbers. . . . . . . . . . . . . . . . . 15S
For actions on complaints of over-
charges for water. . . . . . . . . . . . . . . . . 159
Card index to record of actions. . . 159
Files in Register's office. . . . . . . . . . . . 159
Card record of new meters set. . . .214
Card record of meters removed, re-
paired and reset. . . . . . . . . . . . . . . . . . 219
Card record of meters permanently
removed . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Records, forms and procedure, pro-
posed for
3ureau of Water Register. . . . . . . . . 142
Water Register's office. . . . . . . . . 142, 149
Office of assistant register and
chief clerk. . . . . . . . . . . . . . . . . . . . 143, 160
Cashier’s office. . . . . . . . . . . . . . . . . . 144, 168
General bookkeeper's office. . . .144, 170
l)ivision of consumers’ accounts
and permits. . . . . . . . . . . . . . . . . . . 145, 189
l)ivision of inspections. . . . . . . . . 147, 209
1)ivision of meter setting and re-
pairs . . . . . . . . . . . . . . . . . . . . . . . . . 147, 212
Mail clerk. . . . . . . . . . . . . . . . . . . . . . 143, 160
Complaint clerk. . . . . . . . . . . . . . . . 143, 162
Time and payroll clerk. . . . . . . . . 143, 166
Main office. . . . . . . . . . . . . . . . . . . . . . 144, 170
Billing clerks. . . . . . . . . . . . . . . . . . . 144, 181
I3ill filing clerks. . . . . . . . . . . . . . . . 145, 184
Card record clerks. . . . . . . . . . . . . 145, 186
General file clerks. . . . . . . . . . . . . . 145, 189
Consumers’ ledgers branch. . . .145, 189
Shipping branch. . . . . . . . . . . . . . . . 145, 197
Building purposes and taps
branch . . . . . . . . . . . . . . . . . . . . . . . 146, 200
Refunds, reductions and cancellations
Present requests to Comptroller for 90
Register
Of water craft in N. Y. harbor
proposed . . . . . . . . . . . . . . . . . . . . . . . . . 200
Of low power boats. . . . . . . . . . . . . . . . . 119
Register, Water
Present office of. . . . . . . . . . . . . . . . . . . . 12
Present records and procedure in
office of . . . . . . . . . . . . . . . . . . . . & º s s e s & e S6
Present report to Register of mis-
cellaneous water receipts. . . . . . . .
Present report to Register of per-
mits issued and boats taking
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Present reports to. . . . . . . . . . . . . . . . . . 86
Present reports to Commissioner. .. 86
Personnel of present office of...... 85
Proposed office of... . . . . . . . . . . . . . . . 15
Proposed records to be kept in
office of . . . . . . . . . . . . . . . . . . . . . . . . . , 142
Proposed report of classified col-
lections from cashier. . . . . . . . . . . . . 17
Proposed current reports to.16, 142, 149
Proposed files in office of . . . . . . 143, 159
Proposed forms and stationery in
office of . . . . . . . . . . . . . . . . . . . . . . . 143, 160
Reorganization
OTCCS. . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Proposed changes. . . . . . . . . . . . . . . . . . . 76
Reports
13y cashier to Register. . . . . . . . . . . 12, 86
3y chief inspector to Register. . . . . 2
From branch heads to Register. ... 86
Pages
Of financial clerk of building pur-
poses and taps branch. . . . . . . . . . . .
Of general inspector. . . . . . . . . . . . . . . . 87
Time reports. . . . . . . . . . . . . . . . . . . . . . . . . 87
3y Register to Commissioner. . . . . . 88
To Register of miscellaneous
water receipts. . . . . . . . . . . . . . . . . . . . . 98
To Comptroller of receipts for taps
permits . . . . . . . . . . . . . . . . . . . . . . . . . . .
To Chamberlain of receipts for ma-
terials sold and department labor
furnished . . . . . . . . . . . . . . . . . . . . . . . . . 98
To Chamberlain of receipts for
meters and meter setting. . . . . . . . . 98
On completion or demolition of
buildings . . . . . . . . . . . . . . . . . . . . . . . . . 103
Of alterations of and complaints
against buildings. . . . . . . . . . . . . . . . . .
Of meters set. . . . . . . . . . . . . . . . . . . . . . . 110
Qf meters taken from pipe yard...127
On final inspection of premises
fully and partly metered. . . . . . . . . 12
Of repaired meters taken from
pipe yard. . . . . . . . . . . . . . . . . . . . . . . . . . 132
3y inspection on meters reset. . . . . 132
Proposed daily report by inspectors
to chief inspector. . . . . . . . . . . . . . 210-211
Proposed files of reports from
meter repair shops. . . . . . . . . . . . . . . 223
Requisitions ;
For supplies, stationery, printing,
etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
For Croton water bills. . . . . . . . . . . . . 107
For setting meters by city
plumbers . . . . . . . . . . . . . . . . . . . . . . . . . 185
Orders and blank notices
ºroposed . . . . . . . . . . . . . . . . . . . . . . . . . 167
Responsibility
chief inspector. . . . . . . . . . . . . . . . . . 76
For corruption. . . . . . . . . . . . . . . . . . . . . . 80
Revenue accounts, proposed. . . . . . & 2 tº e º s 20
Schedules, proposed for
Frontage rates receivable. . . . . . . . . . . 183
Meter rates receivable. . . . . . . . . . . . . . 183
Authorities for refunds, rebates,
CtC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {
Meter readings. . . . . . . . . . . . . . . . . . . . . . *
Violations and meter defects. . . . . . 196
Shipping
No register of... . . . . . . . . . . . . . . . . . . . . 37
Rates difficult to administer. . . . . . . . 38
Expiration of permits not properly
guarded . . . . . . . . . . . . . . . . . . . . . . . . . .
Organization for establishing
charges and keeping accounts. ... 75
Metered f*
Personnel of shipping branch. . . . . . 85
Present records and procedure. ... 116
Applications for and permits to.... 117
Register of permits for. . . . . . . . . . . . . .118
Coupons accompanying permits for.118
Tickler showing date of expiration
119
of permits for. . . . . . . . . . . . . . . . . . . . .
Notices to owners of expiration of
permits for. . . . . . . . . . . . . . . . . . . . . . . . 11
Owners’ affidavits. . . . . . . . . . . . . . . . . . .
Owners’ notices of boats laid up. ... 119
Inspectors’ reports. . . . . . . . . . . . . . . . . . 120
Records of fills. . . . . . . . . . . . . . . . . . . . . 120
Notices to owners taking water
without permit. . . . . . . . . . . . . . . . . . . . 120
Reports to Register of permits
issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
Proposed report of . . . . . . . . . . . . . . . . . 154
Proposed comparative report of
boats taking water. . . . . . . . . . . . 155, 200
Proposed files of trial balances of
metered shipping rate ledgers. . . .181
INDEX –Continued.
A ages
Proposed files of reports of permits
issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
Proposed metered shipping bills...183
Proposed metered shipping
ledgers . . . . . . . . . . . . . . . . . . . . . . . . . . . 197
Proposed orders for readings and
returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 97
Proposed notices to owners to take
out permits for. . . . . . . . . . . . . . . . . . . . 198
Proposed permits . . . . . . . . . . . . . . . . . . 198
Proposed register of permits. . . . . . . 199
Proposed reports of permits issued.199
Proposed notices to owners to re-
new permits . . . . . . . . . . . . . . . . . . . . . . 200
Proposed index to inspectors’ re-
ports, records of files, etc. . . . . . . .200
Taps (see also building purposes, etc.)
Charges for. . . . . . . . . . . . . . . . . . . . . . . . . 95
Register of... . . . . . . . . . . . . . . . . . . . . . . . 95
Permits for. . . . . . . . . . . . . . . . . . . . . . . . . . 96
Authorizations to tap mains. . . . . 96, 208
Chamberlain’s receipt voucher of
amounts received for . . . . . . . . . . . . . 98
Register of permits for. . . . . . . . . . . . 208
£65
Tickler, use of record cards as..... 217-219
Time
Records, inadequacy of............. 13
Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
Time and payroll
Proposed duties of clerk. . . . . . . . . . . . 19
Proposed reports by clerk. . . . . . . . . . 149
Proposed record kept by clerk..... 166
Proposed daily time sheets. . . . . . . . . 166
Proposed reports of over and lost
time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167
Proposed payrolls and payroll
vouchers . . . . . . . . . . . . . . . . . . . . * * * * * * 167
Proposed time sheets for
inspectors . . . . . . . . . . . . . . . . . . . . . . . . 212
\ iolations & *
For meter setting and repairs not
promptly removed . . . . . . . . . . . . . . . 37
And defects of meters. . . . . . . . . . 79, 207
Report on violations in setting
meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
Notice to plumber to remove. . . . . . . 130
Notice of violations on old meters. 133
Water Register. (See Register.)
SITY OF MICH|GAN
wº" universuſ of Me -
III V
BUREAU OF MUNICIPAL RESEARCH
January 1st, 1906 Organized as “Bureau of City Betterment”
May 3rd, 1907 Incorporated as “Bureau of Municipal Research”
To promote efficient and economical municipal government ; to promote º
the adoption of scientific methods of accounting and of reporting the
details of municipal business, with a view to facilitating the work of
public officials; to secure constructive publicity in matters pertaining
to municipal problems; to collect, to classify, to analyze, to correlate,
to interpret and to publish facts as to the administration of munici-
REPORTS, JANUARY, 1906, to MAY, 1909
1 Some Phases of the work of the Department of Street cleaning
2 *City Owned Houses
3 *Salary Increases Not Provided for in Budget
4 *Inefficiency of Inspection of Combustibles
5 *The City of New York, the Street Railroad Companies and a
Million and a Half Dollars
6 *How Manhattan is Governed . . . . . . . . . .
7 Analysis of the Salary Expenditure of the Department of Health
of the City of New York for the Year 1906 . . . . . . w
8 A Department of Municipal Audit and Examination 30c.
. 9 Making a Municipal Budget; Functional Accounts and Records
for the Department of Health 60c.
10 *New York City's Department of Finance
11 The Park Question, Part I, Critical study and constructive Sug-
gestions Pertaining to Administrative and Accounting Methods . . . . .
of the Department of Parks: Manhattan and Richmond $1.10
ºf 12 The Park Question, Part II, Critical Study and . Constructive . . . . . .
Suggestions Pertaining to Revenue and Deposits of the Depart-
ment of Parks: Manhattan and Richmond 60c.
13 Memorandum of Matters Relating to New York City's Debt that
Suggest the Necessity either for Judicial Ruling or for Legisla-
tion 30c. . . . . . .
14 * Bureau of Child Hygiene
15 Questions Answered by School Reports as They Are
16 New York City's Debt: Facts and Law Relating to the Consti-
tutional Limitation of New York's Indebtedness 35c.
17 Collecting Water Revenues: Methods of , the Bureau of Water
Register, Manhattan, with Suggestions for Reorganization 50c.
- * -
Administration of Department of water Supply, Gas and Electricity
Real Estate Transactions, Department of Finance
Tenement House Administration . . .
Bureau of Supplies and Repairs, Department of Police
Administration of Public Improvements and Municipal Loans -
Out of print