The Baltimore County union., 1882-11-25
THE COUNTY TREAsuRER's BOOKS.


The committee Of the late Grand Jury appoint.
ell to examine the books Of the Treasurer, EN-.
bodied In their repOr, ,he opinion that additional
safeguards should be applied to the Treasures
Office" and in their recommend dations to the Coun-
~ Commissioners gave their reason for so doing
that "there is no way by which the Treasurer, or
the State or county authorities detect an
caused by an omission 10 credit q tax bill when
paid" They also suggest 'that separate book
be kept in which 10 enter any State or county
taxes received on account Of any property not em.
braeei in the taxable basis at the time Of making
the levy" "The Treasurer" the committee says,
ais responsible only for the amount charged agans,
him, and II any error should occur in the levy lis,
il is not improbable that " receipts
amount charged would occur" The committee
"simpiy regard il as the part Of wisdom and sound
policy that such checks should be instituted" In
these recommendations there Is not the faintest
suspicion Of allusiOn to any dishonest practices
the part Of the Treasurer or his clerks. On the
contrary the repor, positively diselaims any reec-
tion upon them, aud pronounces them what the
citizens Of the county believe them be. "a worthy
Treasurer and his eficich, clerks
The Judge. a, the beginning Of every term of
court. charge. the Grand Jury that it is part Of
their duty 70 appoint committee Of three mem-
bers TO examine the condition q the Treasures
books and report the same to the court. Ia COM
plianee with this requirement Of the law. and 4,
result Ofthese inVesii cations various Grand Jurcs
have from time 20 time made recommen ,a,ons
somewhat similar 10 those made by the reccn, one.
This body has not originated the wholcsomc aud
salutAry changes which ough, TO be made and
they have not been the first TO suggest that a sys
ten Sf checks should be instituted a. a matter Of
wisdom and sound policy. They have been made
with moro less force. according 20 the inielioc-
tual capacity Of the committees. by alnos, every
Grand Jury since the prescn, mode Of collecting
taxes has been adopted. More than a year ago
the Grand Jury committee. Of which William H.
Sands was chairman. made a repor, on the eondi
ton Of the books Of the Treasurer 80 practical.
pertinent and timely tha, in connection with the
recent one and as embodying almost similar recon-
msndAiiOns tha, ,ha; par; Of it bearing on the
present 'ubec, !, worthy Of reproduction. The
committee said:
ave find that the books are neatly KEEP, and by
as they relate 90 the receipts. The plan adopted
seems 20 lack those checks against errors discrcp.
ancies and even possible frauds desirable 30 be
provided a. well for the security Of the Treasurer
himself for the protection Of the interests o the
county, and We recommend the sub,titution of a
system where the money shall be received by one
clerk only upoa ticket prepared and counter
signed by another especially charged With that
duty. the bills, IL necessary. being made out in al
vance, and tha, the present method where the
same person makes out the bills and receive the
money be abandoned. The plan proposed works
effectively In Baltimore city, aud would. we be-
Ieye, prove advantageous here, and economical.
also, even II. at the season of pressing work.
additional clerical assistance Il made necessary.
II viii be seen that the Recommendation, here
made have been strengthened by those Of the late
Grand Jury, and We suppose il no action be taken
by the proper authorities we will have another
similar repor, from the next Grand Inquest.
We are pleased to see ;ha, the Sa. hA. dis
eussed this matter in ;ha, impartial manner for
which i, l. pre.emnen,ly di,;n suished in the die.
eussion Of all questions. and We hope the broad
light Of its practical interest in our affair. will in
duee Il to elueiia,s still fully ;h. subject of
vital importance to every tax payer in the couny