The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1856-05-24
A STATEME EMF
BY THE TOWN COMMISSIONERS

| approved OF by the late Board OF Town Com
rniSsioners, was ordered to be published i'll
the Elkton papers:
The debts Of the Town in May, 1855, when
the Commissioners for that year were Install
cd in Office, amounted i'll the aggregate
to SoS8 I6.
For the liquidation of this amount the
commissioners on examination found
| the following assets:
| !. An unsettled balance against
| the former Bailif for taxes
| levied in 1854, SlS1I7
| 2. Taxes in hands Of Deputy
Balif for 1854, 274S
3. Balance in hands of Baiif
| for 1853 1865
| Total assets for the liquidation
| OF outstanding liabilities, 1921 81
| Balance 1857. Is
For the payment Of this balance Of S3G7.-
10 no provision whatever had been made; nor
| was there. at that time, any probability Of
| realizing within the year, the $751;. II above
mentioned as being due from the former
Balllf. This money has never yet becn
actually collected, but judgement for the
| iull amount, was confessed 1T the last April
Term of the Circuit Court for Cecil county;
and the Judgment has been transferred in
payment OF claims against the town.
The debts Of the town being unusually large
work of improvement should not be sus-
pended for even single season, deemed it
| judicious to adopt the highest rate Of taxa
| ZION authorised by law.
diversity of opinion was found to exist
as to the kind OF property on which the taxes
| should be levied. The assessment of pro.
| pcrty heretofore made under town authority
| was preferred by several Of the Commission
c's rs the basis Of taxation, whilst Il majority
Of them We're in favor Of adopting the county
assessment of town property The late
Judge Constable in delivering his opinion as
to the right Of the town to impose IL tax on
goods, wares, and merchandise, incidentally
| expressed the opinion that the county assess
| ment was the proper one to be adopted by
| the town authorities, and relying on the
views Of that learned Judge the commission.
crs concluded to take the county assessment
as the basis Of taxation. Private Securities
were thus taxed and the payment Of taxes on
| SAID securities was refused by several cti-
Zens OF the town. For the purpose of having
| the questions involved, settled by judicial
decision, the facts in the case were stated
in writing, and submitted to the Circuit Court
| for Cecil county. A Judgement was entered
| pro forina in favor of the Town. From this
| Judgment an appeal has been taken to the
| Court of appeals which is still pending. The
taxes in controversy amount to $322.12 cents.
| and cannot be made available till the drci-
sion OF that Court shall be made known.
| The following statement will show in
Summary way the receipts and expenditures
Of the town during the year.
Taxes levied for 1855, including tax ON e,,s, -.
| private securities, 'i'oo''"
| Old debts due May, 49,, as per above
statement, since collected or made 22l 81
| available,
| Annuity from Cecil county, 5000
Licenses fines &c. &c, SO 90
| small balance from F. c. Ricketts, on a.
exchange of materials for pavement
sl6s7,O2
| CIR. by following items:
| Tax on private securities, subject to 900, =,
| dicision of Court OF Appeals, S"''-
| lnsovcnts, non residents, &c, 81 81
| Old debts paid, 3S7 10
| Debts conirac: ed during the year paid, SlJ. VS
| Commissions, &c, to BailiA, 1860
| 1867 o.
The debts above enumerated as paid, EN-.
brace every account contracted during the
year past, SO far as the same can at present
he ascertaincd, except II small claim of 81 .05.
| If there be other claims contracted during the
year they are unknown to the Commissioners
! and have never been presented for payment
or the old debts, payments have been made
TO the amount Of S3S7.l0, leaving unpaid
$50 SO, and this sum, with the 2.05 above
mentioned, may be regarded the present
debt against the town. For the payment OF
this debt we have the taxes pending in the
Court VI Appeals. Should the decision Of
that Court be favorable to the town, there
will be Il surplus in the Treasury; but even
if the de csion he adverse the debts of the
town will stand reduced from $5oS.46 to
S2O3.4
The Commits sioncrs have had a settlement
| l., fan ,.;tl, l., lac. - IY
of the town. He has accounted for all the
taxes placed IN his hands for collection, (the
disputed taxes cXccptcd,) lis account has
been adjusted to the satisfaction of the
! Board, and every claim Of the town against
him has been Cancelled.
The SS45.03 expended during the past
year, and mentioned In the above statement
of expenditures and disbursements, has been
app. pratcd to the improvements of the
| town.
The principal expenditures are for work
done or materials furnished. The items of
the account with'voGchers showing payment
will be found among the books and papers OF
the Board, and are open to the inspection OF
any one feeling sufficient Interest in the
matter.
A substantial culvert has been constructed
Oh the South side of Main street, nearly OPP
W
bert and J. 7. Collins. Property holders in
that re ,ghborhood experienced serious in
convenience after every rain, from water
standing in the streets and on the side walks
Several gardens were III times completely
flooded, and their value much impaired, il
not entirely destroyed. Through this cul-
vert the surplus water is now carried off,
The cost Of this single Improvement amount
ted to about 10000. The length Of this
culvcrt is 81 yards along Main street; it is
constructed of brick walls, covered with
heavy plank; it is sunk below the ground,
and will probably last for mary years. Large
and substantial trunks carry off the water
from the west end of the cuNcrt to the marsh
The entire work gives great salitaction to the
property holders in that part Of the town.
substantial Stone Culvert has been con.
structed across Bow Street from Back Street
extended. and another across the Street in
rear Of the residence Of Mr.. John Partridge;
third across North Street on the Road to
the Rail Road Depot These culvcrts all
serve good purpose, and are con.