The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1856-05-17
A STATEME MI
BY THE TOWN COMMISSIONERS


the Elktun papers:
Tn. debts OF IL Town in May, 1855, when
the Commissioners for that year were install
cd in Office, amounted i'll the aggregate
IN S5sS.i
For the liquidation Of this amount the
Comm ssoncrs on examination found
the fol hwing asscts:
l. An unsrttlcl balance against
the foi mcr Bnil;f for taxes
levied in 1854, $lSI.17
Q Tax,s in hands Of Deputy
BaIif for 1854. T.4o
B. Byl.nce in hands of Bnilif
for 1853, I2"o
Total asset. for the Population
of outstanding liza biI;ties, 1921 ST
Barasce S367.l5
For the payment Of this balance Of $780,
- II O. pr ev ision mlatever had been made; nor
was there, AT that time. any probability of
realizing Within the year, the $lSl.l7 above
mentioned nv being due from the former
BailiE. This money has never yet been
actually collected, but judgement for the
full amount, was confessed at the last April
Terpl Of the Circait Court for Cecil county;
and the judgement has been transferred ir
payment Of claims against the town.
The debts ofthc town being unusually large
and the Commissioners believing that tho
work of Improvement should not be sus-
pended for even single season, deemed is
ju,licious to adopt the highest rate ot taxa
lion authorised by law.
A diversity Of opinion was found to exiss
as t" the kind OF property on which the taScs
should he levied. The assessment Of pro-,
perry heretofore made under town authority
was preferred by several Of the Commissions
cis rs the basis Of taxation, whilst M .iority'
Of them were III favor of adopting the county
assessment Of town properly. The late
Judge Consta Bile in delivering his opinion AS
to the right Of the town 20 Impose taH or
goods, wares, and merchandise, incidentally
expressed the opinion that the county ASSESS
mcnt was the proper one to be adopted by
he town authorities, and relying on tho
views of that learned Judge the commissions
rrs concluded to take the county assessment
As the basis Of taxation. Private Securities
were thus taxed and the payment Of taxes on
said curi,cs WAS refused by several citi-
Gems Of the town. For tn, purpose of having
the questions involved, settled by judiciA
decision, the facts in the case were stated
in writing. and submitted to the Circuit Court
for Crc, county. A Judgement was entered
pro lorna in favor of the Town. From this
Judgment All appeal has been taken to the
Court Of appeals which IN still pending. I no
taxes in controversy amount to $322. ~ cents,
and cannot be maize available till the d.ci.
sion Vi 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 slsse y
priv .tr securities. S'o'""
Old d, BITS due May. 1855 ns per above
statement. since collected OF made POI II
available,
Annuity from Cecil county, 5000
Licenses, fines &c. de-, 500
small balance from 7. c. Ricketts, on) .,
exchange OF materials for pavement, 90
slo.7,os
Or. by following items:
Tax on private securities. subject to s,o, y.
dicisioI of Court ut Appeals, %-'-
ln>olyentS. non residents. &c, IS ~
old debts paid, 1877 10
beit contracted during the yOar PAL S45.O3
Commissions, &c. to Builih, lo6. 10
Sles7o2
The debts above cnumc rated as paid, en-
brace every account contracted during the
year past, SO far rs the same can at present
lie asccriaincd, except y small claim OF 81 .U5.
If there bu other claims contracted during tho
year they are unknown to the Commissioners
and have never been presented for payment.
OF the old debts, payments have been made
to the amount Of $3S7.lO, leaving unpaid
SOL .36, and this sum. with the 81. Us abovc
mentioned, may be regarded MS the present
debt against the town. For the payment Of
this debt We have the taxes pending in tho
Court OF Appeals. Should the decision Of
that Court be favorable TO the town, there
will be Il surplus in the Treasury; but even
il the decision be adverse the debts of tho
town will stand reduced from $5Ss.I6 to
$203.4i.
The Commissioners have had settlement
in full with Mr.. Enoch Crouch, late BailIff
of the town. He has account, d for all tho
taxes placed III his hands for collection, (the
disputed taxes cxccptcd,) his account has
been adjusted to the satisfaction of tho
Board, and every claim Of the town against
him has been cancelled.
The $S45.03 expended during the past
year, and mcn'i ned In the above statement
Of ext enditurcs and dis bursenicnts has been
apr priated to the improvement Of tie
town.
The principal expenditures are for work
done or materials furnished. The items Of
tie account with vouchers showing payment
will he found among the books ami papers Of
the Board, and are open t" the inspc ction ut
any one feeling sufficient iatercst in the
matter.
A substantial culvcrt has been constructed
Oh the South side of Main street, nearly OBJ
poSite the residences Of Ncssrs. VIM. Tor
bert and J. T. Collins. Property holders in
that nc ghborhood experienced serious ill.,
convenience after every rain, from water
standing in the streets and on the side walks
Several gardens were al times completely
flooded, and their value much impaired, if
not entirely destroyed. Through this cuI-
vert the surplus water is now carried off,
The cost of this single improvement alnou
ted to about $3OD.OO. The length of this
culvcrt is 81 ya'ds along Main street it IS
constructing Of brick walls, covered with
heavy plank; it is sunk below the ground,
and will probably last for may YEARS. Large
and substantial trunks carry off the water
from the wcsl end of the cuvcrt to the marsl,
The entire work gives great satifaction to the
property holders in that part Of the town.
A substantial Stone Culvert has been con.
structcd 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 OH the Road to
the Rail Road DEPOT. These culvcr,s alb
serve good purpose, and are con-
structcd of Stone in the most substantial man.
ner. IN every case, Stone or brick has been
substituted in place of the Plank heretofore
used III Culvcrls, and although the Fl, st cost
may he somewhat greater than ths pio,I