counting for the city. The pre-audit system of accounting now- 

 used by the state administration should be adopted by the city. 

 Fees, licenses, etc., should be paid to the City Treasurer and not 

 to inspectors in the different departments. The city should com- 

 bine the office of assessor with the corresponding county office, 

 and equip the department with a complete set of plats, showing 

 the character of each parcel of land in the county. Tax collec-* 

 tions should be made by one officer for city and county. The city 

 auditor should not be the assessor, as his time is sufficiently oc- 

 cupied in looking after the city's accounts. One treasurer for 

 <;ity and county is sufficient. For the assessment of property, 

 the Somers system should be adopted so that there may be an 

 -equitable valuation of property. 



44 



