The Baltimore County union., 1882-12-16
corre.poHdenes Baiiinors County Union.
COUNTY BOOKKEEPING.


BALTIMORE COUNTY BooK-KEEPINo.
Aessrs. Editors The ventilation Of the book-
keeping problem, ~ at present run In both the
TreasareF's and the County Commissioner Offices,
by the newspapers, will work no harm 10 the peo.
pie, and IL Is 10 be believed will not 60 any public
official now In Office in our county. II there Is
wrong or a crooked place anywhere let the light
he thrown on the dark places In the system. The
writer has Perused every article appearing in print
say since the 10th Of the past month, but one and
all Of them, in my opinion, only hit around the
entire circle Of the thing, did they touch what
Is the "gangrene" at any time, giving only nnusn-
does and not fat facts. The article nearest to the
centre Of the trouble appeared in the issue Of The
USIoS on the 2d Of this month. This Is my judg-
mcnt.
say that the fulcrum or spring head Is In the
Office Of the County Commissioners Of Baltimore
county. IL Is fact that peculiar system has
been adopted by the present officials Of our eoun-
~. Correct this defect and II will necessarily
cleanse and purify the other branch Of the depart
ment--,hat is tho Trcasurer's oiiiee-which is now
somewhat muddled.
The County Commis soners Of this and the other
counties Of this Commonwealth, and the Treasurers
and their assistants, are and all creatures Of
the Law. They are bound 20 obey Il. They are
therefore not lawmakers in any sense, as some
persons believe. They must obey the statutes Of
this State and Of the United States and such con-
siructions n the courts Of our country put upon
said statutes. IL they travel any one outside Of
this they Ia error and IN the wrong path. This
is the law and no lawyer Of any standing will
gainsay Il.
Your readers will therefore perceive IL l. nsces.
sary in discussing this problem to reach up higher
aud much further. by Law the Offices Of County
Commissioners and Treasurer are declared 90 be
Offices Of record. and any document or paper omi-
mating therefrom. with the official seal of the Office
a N.N.. Il
as legal evidence; but without the seal Of office be-
ing attached 20 paper II has no evidence, but
Is simply memoranda. Thus II willbc seen what
IL required of these officials.
The Trcasurcr's Office, with all the employees
therein. from the chief one down TO the lowest
ploysc. are not different in Law from those in the
County Commissioner Office. and the employee
one and all. must comply with the law and with
all ia~fUl orders issued by the County Commits
sioners officially. So much their powers aud
duties.
Prior {, the Act Of 1854 the old rut Of running
both departments was 90 get into debt; first, as
certain the amount annually. set the same up on
a big piece of paper at the difercn, biacksmiths
shops throug ghoui the county in the form Of hand
bill. and pay the liabilities Of the county when IL
could be done afterwards. Under this old rus sys.
ten. which prevailed many. many years. our eoun-
~ treasury Was more often "bustcd' than u was
flush in cash.
subsequently thereto. did away With this old ru,
and ricki,y system ani adopted an entire new
plan; that was t. pay a. you 60" From the
passage of this Act the County Commissioners
were authorized aud directed to levy and provide
for the county's expenses annually by estimate,
and Ia that way only: and disbursc all the moneys
ON rrupcrlcsal vouchers. All supplements % said
Ac, since the ori :inal Act was passed. have been
drawn and grated upon the principle and theory
Of the Act Of 1854. aad Tor their estimates, from
year 60 year under the different appropriations.
We beg to refer the reader 90 the journal Of the
County Commissioners in their office. and TO news
paper. of the county which publish the levy lists.
which /. in compliance With Law and i by estimate.
hat We ask where is the Act. chapter or section.
or ans of the Act. Of Assembly Of the State that
authorize. the County Commissioners 10 s.iiarfe
ne f'frii, i1s'. We say there is none. This
e.timatn. of the taxable basis has been done. and
that of,en;imcs. by the various Boards of County
Commissioners. An4 right here Is the head and
front Of .insrcHc.s spot. II any of the present
County Commissioners ~ a majority Of thsm have
levied the county. charges or expenses for any
one year on the taxpayer. by estimating the
taxable basis %: the coun;y-and they have
done-ihen they had no legal or lawful authority
for doing ~ estimates o! that kind are truth.
fll or legal.
The law require. that au alphabetical list Of the
taxpayers If the different districts Of the eouuty
shall be made and in u shall be given his or her
name names AMI the true amount of each ones
basi. opposite 90 each maine. that every tax
payer in the county can see his name and valua-
ton on the property basis liable for county and
State taxcs. When this il done the requirements
Of the law have been fulfilled. Thus lar. then.
whcn the aggregate basis for the different districts
in the county is aseertainei by count and in
figures the proper books. then the record there
fore IL finished aud complete. II otherwise and IL
Is estimated tha, il the basis then Il Is net true
record required By law.
Should such alphabetical lists rcferrcl 20 be
changed or altered /; could only be done by the
County Commissioners or with their consent or
knowledge. The suboriinates in each department
may add notes or memorandums TO record, but
cannot alter the recorded alphabetical lists Of the
taxpayers for or<n the county without the knowi-
edge consent Of the Commissioncrs and their
approval. Therefore, IL 90 changed by subs,itu.
ting other or proper names OF correcting the basis
by abatement or otherwise have the proper entries
then and there made. with dates. in the same book
a book for the especial purpose.
II ;h. /, the rgnnin, rule adopted in both de-
partments and with proper checks n the depart.
inent where taxes are resolved. and but cashier
always on duty. all the rest of the clerks in the
Treasurer ofiee can make out bills. &c, and keep
q record IL pail on the day they are made out, the
stub or coupon q 90 e. the cashier. he % keep
record thereof. ! rather gues. there would be
clear water in tina; department; aud not apparently
muddy, a. il now look..
Then when this IL ali done the Act of 1876, chap.
i5g. section ~, which |. in force aud not re.
pealei by the Act Of ls.>, declares that all docu
ineat.. books and papers belonging % his THE
Treasurer'sl Office il hereby declared % be the
property aud record. of Baltimore county. and a;
all time, subjcc; 70 the examination of the Gran
Jury and Cognty Conmissioaers. or any Taxpayer
Of saiI county. Act of Is;6. ehap. l79. section
H.. il not repealed by the Act o: ls7s. chap. i9i.
This section requires both the Treasurer aal the
Couaty Auditor q sign all checks for disbnrse-
men;.. The latter person il \ fixture by law in
the Commissioner office. Why does he not do
his duty required by Law:
I, is the opinion 4 some Of our people ,hA, IL
sections u aud ~, chap. i7., Of the Acts above
referred to. had been in force prior 90 the year
1870. some one would have been able 20 Eee how
the old aim. house fund. skipped. A nod is as
good a. q wink 20 blind horse. But let BY -gones
be by-gones and let us deal with the present and
future. - far onlv know and can see. II.
rorrs.n.sIsars HgIfis,or, I.sHfy Taioa