Metropolitan sewers.

  • Grey, William Henry.
Date:
[1849]
Catalogue details

Licence: Public Domain Mark

Credit: Metropolitan sewers. Source: Wellcome Collection.

    2/6 (page 2)
    0. Nine Books. Form No. 1. Form No. 2. Form No, 3. 2 strnoting, repairing, and cleansing sewers, making openings into sewers, paving and gravelling over sewers, cleansing private cesspools, and incidental works. The Surveys Book will be divided into charges on Ordnance survey, Subterra¬ nean survey, house-drainage inquiry, experiments, and instruments, maps and plans required for these purposes. The Management Book will show the expense of salaries in the Clerks' depart¬ ment, and in the Surveyor's department, Collectors' poundage he., law expenses, rent and taxes of office, and repairs and furniture for offices, stationery and printing, ad¬ vertisements, coach-hire, postage, light and fuel and other miscellaneous charges. And the Loan Detail Book will be confined to all matters relating to loans, interest thereon, and annuities. I propose that these several Detail books should be made up once a month, and the totals carried into what is usually called a Journal, but which loses the character¬ istic from which its name is derived by the use I propose to make of it, and becomes a monthly abstract book, showing the total amount received and paid on account of each District under each of the several heads I have mentioned. These I propose to post into the Ledger to the account of each District, and to a few general accounts which will be necessary in order to show the whole amount of the cash in hand, the uncollected rates, and the liabilities incurred both on con¬ tracts and on loans. I have prepared a model set of books showing the working of my proposed system, which I beg to enclose for your approval. I further propose that there should be a Balance or Audit book to be made up at the end of each year, showing a summary of the year’s proceedings, to be sub¬ mitted to the auditors and laid before Parliament. I enclose a sketch of the kind of statement I suggest for this purpose. Several subsidiary books must also be kept, viz., a Rate Book, showing the particulars of every new rate. As soon as a rate is made, it should be entered in this book, and then carried, by a journal entry, to the ledger to the debit of rate¬ payers in general, and to the credit of the uncollected rates of the District it is made for; and at the end of each month the ratepayers in general should be credited, and the uncollected rates of the several Districts debited with the rates collected in the month. The rate book should show the progressive payment of the rate to its close. I cannot improve the form of the rate book now kept for this purpose, of which I enclose a sheet. The manner in which the Collectors have hitherto rendered their monthly account of the District Rates, and the examination which those ac¬ counts undergo, need no alteration.—New methods will be required in dealing with the Collection of Special and Improvement Rates, which must be matter for future consideration. A book must be kept containing a register of all Special Contracts and of their fulfilment. I annex a form which I think suitable for this book. When a new Special Contract is made, it should be entered in this book, and the \