The Marietta journal. [volume] (Marietta, Ga.) 1866-1909, 1875-12-10
CONSOLIDATION OF COUNTY OF
FICES.

Inc hlerrlWetner NlDulcatOf ana
Times credits the MARI
ETA JOURNAL with an article favor
ing the consolidation of the Offices
of County Treasury ana Ordinary,
and Tax Receiver and Collector" in
order to reduce expenses. This a
mistake, from the simple fact we do
not know that consolation of these
offices would accomplish reduction
of expenses.
The offices of County Treasury
and Ordinary are widely different in
their duties and each responsible to
the other for correctness 10 the dis
bursement of county funds. The
office of County Treasury is what
may be called a salaried office, as
that officer receives commission on
all money that passes through his
hands, the safety of every cent
backed by "bond and security
while that Of the Ordinary is not "a
salaried office, but depends upon
what unforeseen circumstances, liti>
CATION, marriage licenses, &c may
throw into that officers hands to
compensate him for his time and la
Dor employed. 1t also falls to the
duty of the Ordinary to investigate
all accounts, audit the same, and is
sue all orders preparatory for pre-
sentation to the Treasurer for pay
ment.
So you can very readily perceive
to consolidate these two Offices, as
proposed, would necesSitate on the
part Of the Ordinary auditing, issu-
ing and paying his own orders, giving
him exclusive management of mon
ey and accounts, regardless of the
absence of accountability to another
officer for authentic and correct
vol cheers, placing that officer in a
position, if he was inclined, to issue
fictitious vouchers.
No one could justly expect the
Ordinary to give increased bond and
discharge newly imposed duties
without compensation, and to COM
pensate him would defeat the object
of consolidation-that is, retrench-
ment. The office of County Treas
urer could be very well consolidated
with the Clerk OF the Superior Court,
but this office, like that of Ordinary,
is not saIaried office, but depends
upon litigation and recording of
deeds for perquiSites. Neither is
the Sheriff salaried officer, but gets
his pay as he can make it.
As to the offices of Tax Receiver
and Collector their respective duties
could be very we'll performed by one
man, for one pay, but would open
up a dangerous avenue to fraud end
peculation, should the people ever
be so unfortunate as to elect a man
who had no scruples as to whether
he kept two sets of books or not
And in such an unfortunate event the
county would lose more from en-
bezzlement than consolidation would
save. No matter how many inves>
legations Grand Juries might make,
deception could be practiced, unless
each tax payer in all parts of the
county presented his or her receipt
for comparison with the Collectors
books, which Of course is preposter>
Gus. AS now managed, the Ordi
nary stands sentinel over the Treas
ury, and the Tax Receiver CORES
ponding entries and estimated taxa
ton in his chirogrsphy, guards the
collections to be made, while the
grand jury has a supervision of the
whole. No man would like to hold
an office unless he had protection
from suspicion.
There are many sources that in
crease taxation besides necessary
offices. There could be reduction
of expenses, by biennial sessions of
the LegisIature-fewer per diems
and MISREPRESENTATION of small
counties, reducing the number of
Representatives, as we'll as clerks
and commissioners, and prohibit the
multiplication of needless offices.