The Republican. [volume] (Oakland, Md.) 1877-current, 1880-04-24
OUR COONTY'S FINANCES.
Report of the Special Committee APP
pointed to Examine the Financial
Condition OF Garrett county, Md.

To the Honorable, the County Com
n1iSSioneYs for Garrett county:
In pursuance of the order passed
by your honorable body on the fourth
day of February last we have, as
your attorneys, examined the books
and papers on file in your office and
also the several hank accounts which
have been kept by or on account of
Garrett CO., with view toand for the
purpose of reporting to you the finan>
cial condition of said county. and also
what taxes have been returned de-
linquent or insolvent, and whether
any taxes so returned can be collect
ed; and further to'show what amounts
are due the county from all sources,
collectors of taxes inclued.
In performing the work imposed
upon us by said order, we found it
necessary to examine all accounts be-
tween the tax collectors and the
county, beginning with the collectors
of 1873 and ending with thost of 1879.
In examining these accounts we have
in each case charged the collector
with the amount levied upon the
taxpayers and placed in his hands
for collection. We have then exam
lned and scrutinized every item of
la NV hn in,
order to ascertain how the large sums
of money placed in their hands have
been accounted for. The examina-
ton Of these accounts, running thro'
so many years and containing, as
they do, so many items, has neces-
sarily consumed a great deal of time !;
but, whilst it has been excessively
tedious, it has not been entirely un.
interesting.
We have been painfully impressed
with the loose and careless manner
in which the accounts above referred
to have been kept, and we think the
system pursued may be easily i'm
proved upon, and we feel very con-
fident that speedy departure from
that system can only result in and be
Of advantage to the taxpayers Of
Garrett county.
We desire to call attention to a few
of the many instances in which the
law has been grossly violated, and
by reason thereof thousands of dol>
lars have been lost to the taxpayers
the credit of the county greatly
impaired, and the burden of taxation
upon the people correspondingly in
creased.
Whether the different persons
guilty of these fragrant violations of
the law have been wilful and corrupt
is not for Us to say, and we express
no opinion upon live Simply en- en-
duty which has been imposed upon
us, and report the facts as we find
them, although such reports is in
many particulars disagreeable to US
and we could wish that the facts were
different.
Commencing with the year 1873,
we find in that year three tag collec-
tors were appointed ; and we remark
that whilst the Commissioners have
the power to appoint more than one
collector, we doubt the propriety of
exercising that power; experience
has demonstrated that the appoint
ment of more than one collector of
taxes in the county, prevents the
prompt collection of the county reve-
nue. and the prompt payment of
claims against the county. Thiss ys-
tenn, in our opinion, ought to be
abolished by the appointment of one
collector well qualified to fill the
office, thereby insuirng the prompt
collection of the taxes and equally
prompt payment of liabilities due
by the county. This opinion is also
entertained by a large majority of
thoSe VINO haYe business transactions
with the county.
We have found in examining the
accounts of the tax collectors, numer-
Gus instances in which collector has
been credited on his account twice |
with the same item, thereby entail
ing loss upon the county. How there
could have been so many instances of |
this kind without discovery, we are
at a loss to know. On page of the
ledger we find an item of $33 cred
ted to Mr.. Durham, and on page 2
we find the same item credited a
second time.
On page ID Of the ledger there is
credit of .S20.S5 to Mr.. Bill, and on
page 80 the same item is credited, on
the same date, to Mr.. Browning.
On page II will be found balance
due by Mr.. Bill amounting to 1873. 81,
On page 26 we find 1880 credited
10 Mr.. Browning second time, and
On page 30 the sum of 5000 credited
1 second time On n1oa % ,ve find