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SWANSEA FINANCES.

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SWANSEA FINANCES. ELECTIVE AUDITORS' SEARCHING CRITICISMS. The report of the elective auditors of the Swansea Corporation accounts was issued on Tuesday. It contained a voluminous criti- cism of certain features of corporation finance, showed how disastrous a speculation the workmen's cottages have been, and that in the matter of personal expenses of mem- bers and officials and in expenditure on legal work great latitude still exists. The chief matters of criticism are these:- MUNICIPAL HOUSING SCHEME. Well-street Houses.—We are unable to report satisfactorily in regard to this experi- mental scheme in municipal housing. The four cottages cost £1,037 18s. 5d., an average per house of E259 9s. 7d. Of this amount the materials and haulage cost 1111 8s. 2d.. whilst the labour bill was X148 Is. 5d. Hous- ing schemes should be. in our opinion, self- supporting. The Well-street cottages are not self-supporting, as they involve a weekly loss of Is. lid. per house, even assuming that the houses are tenanted all the year round, and that there are no arrears of rent. Present experience exposes the folly of such an assumption, for there was a loss during the quarter ending March 31, 1903, of LZ 12s„ owing to vacancies and irrecoverable arrears -a loss of over 15 per cent, on the gross rental. To provide against every possible contigency the rent of these cottages should be approximately 9s. per week—an impossible rent for the type of house if placed in this particular locality. PERSONAL EXPENSES. The past year has been marked by an exceedingly heavy expenditure under this head, but after making due allowance for the heavy character of municipal enterprises needing negotiation of a personal character, we are of opinion that the aggregate amount could have been considerably diminished. Some of the deputations appear to be abnor- mally large others needless, and some un justifiable. The peregrinations of a deputa- tion in regard to winter gardens cost £60 5s. 4d., which we can only characterise as tri- bute money to folly, for the scheme was doomed to be abortive in face qf the many municipal undertakings under weigh, and the prodigious growth of the debt of the borough. The expenses in connection with the Education Conference at Llandrindod call for some comment, for whereas one councillor returns his out-of-pocket ex- penses as £ 1 19s., all the other members of the deputation charged £ 3 Cs. 9d. councillor returns his out-of-pocket ex- penses as £1 19s., all the other members of the deputation charged JS3 Cs. 9d. Aa the difierence in amount is not unaccount- able for by different travelling rates, or vary- ing periods of time spent, we are forced to the conclusion that if £ 1 19s. fairly represents the out-of-pocket expenses of one member, then the charges of the other members repre- sent something more than out-of-pocket expenses, and is an unjust charge on the publio purse. The practice Of hiring con- veyances a.t the public expense to visit the parks should be discontinued, as all the parks are easy of access by tram or 'bus. In some of the above cases money has been uselessly frittered away, and in regard to the item of Swansea Corporation Act, JE423 7s. 10d., there appears to have been undue extravagance. There was an improper payment made in regard to a photograph, which was adver- tently made, but was refunded on being pointed out by us. We have no desire to make our report personally offensive, but wie think it decidedly unfair to the ratepayers that heavily-paid officials should charge for professional papers to the public puree. The amounts, it is true, are small, but the pay- ments are wrong in principal. LEGAL EXPENSES. The legal expenses in regard to the free- men's adjustment came to £ 135. The costly and cumbrous character of legal machinery could not be better illustrated than in the case of the prosecution of a woman for neglecting and exposing her child. For this apparently simple prosecution X76 4s. 5d. was needed. Large sums have been paid to Messrs. Sharpe, Parker, and Co. for legal work during the year, but there appears to be no system of taxing these amounts. It may be urged that in some casts the cost of taxing legal charges has been greater than the amount taxed off, lint we think that the knowledge that a bill is to be submitted to the scrutiny of a legal expert might possibly have a salu- tary, effect upon the chaises made.

COLOFN Y CYMRY. I.

SAD CASE AT BRYNMAWR."

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