The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1861-09-28
SPECIAL REPORT.

81 CccH comfy
At the late meeting OF the Board of Com
missoners Of Public Schools, held on the
Bird of September instant. il became peces-
sary to determine the question whether the
Public Schools sh0hld be re opened this
Fall, or the suspension extended to the first
of January, next.
The condition Of the finances of the Board
was, of course, controlling consideration.
This was found to be as follows.
LIABILITIES.
Note in Cecil Bank. s4,4OO 90
Due W Bond Co., Books and md m
Stationery, 'o' w
Contingent expenses estimated inclu-
ding SecIetarys Salary, Commits 500 90
sioners' per diem. &c,
Additional Books an Stationery M. -
needed. Ioo w
Usual expenses Of one Quarter, say, 3,4OO 90
Total, 5000 70
ASSETS.
Balance of Cash in Treasury. 1882 90
Unpaid Taxes Of 1859 l. 1860. 3,5O7 46
Am of o., %de fund.- on Mortgage part 700 90 ssoso 80
Deficit on the LIST Of January, 1862, $l,l22 81
Expenses of the first Quarter of 1862.
January, February and March, esti- 3,4OO 90
mated,
Other contingent expenses, including
additional Books and Stationery re- 400 90
CURED, estimated
Amount required in March, 1862, 1892 81
This exhibit clearly showed that if the
Schools are opened on the first of October,
and every dollar of the unpaid taxes of 1859
and 1860 are paid before the first of January,
next, "a contamination much to be desired,
but seriously doubted the Board will still
be without the means Of meeting the
expenses of the Quarter ending in Decem-
Der, next, by some ST ,l22 81 and at the
close Of the first Quarter of 1862, in the
month Of March, next, their liabilities will
be swellcd to the sum of $4,922 62.
Experience has taught us that no part of
the taxes of the current year can be relied
upon, until after the first of January. From
the statement before us, therefore, it was
manifest that in opening the Schools on the
first of October we must do so with the
moral certainty of having to obtain loan
OF ST l25 to meet the expenses of the Quar-.
ter; and that unless more rapid progress
shall be made in the collection and payment
of the School tax than past experience will
warrant us in anticipating, an increased
deficiency will exist at the close of the first
Quarter Of 1862, in March next.
These considerations strongly suggested
the propriety Of postponing the opening Of
the Schools until the first Of January, next,
when the Board might hope to be in con.
dition to meet the expenses Of the different
Quarters as they closed, without resorting to
loans or bank accommodations. True, the
officers Of the Cecil Bank have ever mani
tested spirit Of liberality toward the Board,
which we take pleasure in thus publicly
acknowledging, and have always promptly
pH AL nf inf th.,v
required so that we might reasonably
anticipate that the means needed at the close
of each Quarter could in that manner be
obtained. But the policy of anticipating the
taxes by obtaining accommodations upon the
faith Of the levy, though we have from ncccs-
sity been obliged to resort to it, is seriously
questioned, as loss necessarily follows to the
extent Of the discount.
On the other hand il was urged. and with
much force of reason, that the citizens of
the county, who would he called upon for
theil School taxes, would, and reasonably
might expect, that the Schools supported by
the taxes should be open, that their children
might have the benefit OF them at Il time
when they could most readily attend them
and that any further suspension at this time
would be the source of great dissatisfaction
would materially interfere with the collcc-
tion of the taxes, and seriously prejudice the
whole system in the minds Of the people Of
the county.
Anxious to meet to the fullest extent the
just expectations of the people, and to avoid
any measure calculated to prejudice the
School system in the public estimation, or
to impede in any degree the collection of the
taxes, the Board, after carefully reviewing
the whole subject, determined to take the
responsibility Of opening the Public Schools
an fhsA f.ak hnt.. L..~ .,,l -,
themselves upon the public spirit and
promptitude of the tax payers, in the hope
that when fully aware of the necessities of
the case, they will respond in the proper
spirit, and promptly pay so much at least of
their taxes as may be necessary to meet the
actual demands of the Board.
In view, however, of the possible failure Of
his reasonable expectation, and Of the ncces-
siy that may DC upon them, to obtain a loan
or discount, that may remain unpaid at the
expiration Of their term, and thus pass over
as debt to be provided for or paid by their
successors in office, to be chosen in May,
next, the Board have deemed it due to them
selves to make this special report and cause
the same to be published in the papers of
the county, as a means of timely Intelligence
to the people and due notice to all of the
considerations that operated with the mem
bcrs in the determination they have arrived
at and have appointed the undersigned a
Committee to make this report.
The Committee deem it proper to state,
that in the foregoing estimates no allowance
is made for necessary repairs TO school
houses, much less for new houses much
needed. So that the anticipated deficit, as
stated, is less than it will in all probability
prove to be.
If the provision of the Law, requiring the
School taxes to be collected and paid over
quarterly, could be strictly complied with,
much of the difficulties of the Board would
be removed; and Committee would through
your Honorable Body respectfully call the
attention Of Tax Collectors to that require
ment. All which is respectfully submitted.
F. A. ELLIS,
G. G. BROKAW,
CIIAS. 7. SHIPPERS,