Democratic Northwest and Henry County news. [volume] (Napoleon, O. [Ohio]) 1894-1905, 1896-03-05

In TINS fund the expenditures have exceed
amount expended, hpwever. exceeds the av-
erage for the past four years. which Is less
than $4,000 per year. The levy for this fund
has been reduced 10 two and one-haf mills.
The collections from levy not exceeding
two mills. added 10 the sa57a55 on hand
would have provided an ample sum to meet
the average expenditures OF this fund, and
would have left handsome balance at the
end OF the year The above balance Is a large
one, considering the expenditures and in our
the benefits thereof ut once in a reduced levy
low enough to prevent the accumulation Il
such large surplus. and yet high enough
TO furnish the Necessary funds for bridge and
road purposes.
BUILDING FUND.
This fund shows a balance extremely ex-
eessive considering the large balance on
hand at the beginning OF the year. Less than
one e.s zenith Of the taxes collected for this
fund for the last fiscal year were expended.
For the past four years. including the year
for which this report was made, the average
annual expenditures OF this fund fall below
SA500 Within this time the barn at the in
Urinary has heen built, the court house has
been painted, and the county offices and cor
idors frescoed at a considerable expense, a
two thousand dollar safe has been paid for
and the bulk of the expense for the erection
OF the new annex to the mfirmnry has been
met. These expenses have all been paid out
OF the building fund, and are included in the
said average annual expenditures OF less than
$500 per year. We find a balance on hand
in this fund Of s6039.30, and also that u levy of
| 1--WE tenths of a mill has been made which
will bring in over $1,000 more making total
| for the present year OF over 50 O00,-an amount
in excess of ttoios the average annual expen-
ditures of the fund.
With no more new buildings in oontempa-
tion, nor important improvements under con-
sideration which can in any event exceed the
cost OF those above mentioned, we are OF the
opinion that the levy for this fund for last
year was largely excessive, and that it was
| this fund for the present year.
SINKING FUND.
The obligations to be met out of this fund
are two issues of county bonds, viz: $4,000
of five per cent. bonds dated April lst, 1889,
and due April lst 1901; and 100000 of four per
| cent. bonds dated July 1st, 1890 and due July
list, 1905. The special acts under which these
bonds were issued provide that the Commits
sloners shall annually at their June sessions.
levy such amount of taxes as Will pay the in
terest on said bonds, and at least one fifteenth
Of the principal, the levy Of three mills for
this purpose, as this report shows to have
been made for last year, and also for the
present year, is excessive, and its contlnu-
ance would unnecessarily burden the tax
payers and deprive them OF the very benefits
contemplated by the granting of authority to
bond the said indebtedness, viz: Ample
time, reasonably low rate OF interest and q
two ~ mills for this purpose for the time
said bonds have to run will pay the interest
and redeem the bonds at or before maturity,
We. can see no good reason why the Com
missionerS should make this levy tifty per
cent. higher than the law requires and the
future maturing obligations of the county
demand.
GENERAL DITCH FUND.
A levy of six tenths of mill was made in
1894 for general ditch fund purposes. S3951.33
was collected from this levy. The balance on
hand at the close of the year shows that no
levy.at all was ne res say for said year. De,
Quoting the amount so collected from SAID
levy from s7,877.1T the said balance on hand
at the close Of the year, leaves a remainder OF
| AZ 0Ob which wOnl0 have been the balance
on hand had not penny been received rom
said levy-a still larger sum by over $500 tlan
the balance on hand at the beginning of the
year. The receipts Of this fund from bal
ances remaining unexpended of special dltch
improvement funds arising from excess Of
assessments made on ditch improvements,
as provided for in section 45Os of the Revised
Statutes of Ohio, has been sufficient to not
only meet the expenditures OF the general
d t:h improvement fund for the past year. put
have also contributed over $500 of the increase
of the amount of balance on hand over the
amount on hand at the beginning of the. year.
The law authorizing o TIE &c creation dod od tns
pay for the location and construction OF such
portipns of the respective bitches located by
the Commissioners, or by the Commissioners
!, Of two or more counties, as may be appor-
toned to the county," For all other eXpendi-
tlres out of this fund, the amounts so paid.
J are by the same law, required to pc app9r-
collection of assessments for local improve
ments.
We have examined the sale record Of over
fifty representative ditch improvements and
find that the average amount apportioned to
the county for the construction of these I'M
provements is about ten dollars each; As me-
ceSsities for the drainage ofpublic highways in
Henry county are decreasing every year, an
increase in the amount of annual expendi-
lures for this purpose is not among the
reasonable probabilities.
The average number of new ditch improve
ments, including the strengthening, WIDEN
ing and deepening. or cleaning out OF said
? ditches located annually by the Commission
f era will not exceed fifty. With an average
expenditure Of even fifteen dollars from this
fund for each improvements the balance OF
$7,s77. IT on hand Sept 1st, 1896, would not be
exhausted in the next ten years, to say moth
ing of the receipts from .uneXpended balance
es IN special ditch Improvement funds here
levy of two tenths t2-10l of Il mill made for the
present year, or from any future leves the
present or succeeding boards might make.
| The Commissioners are by law limited to %
levy not exceeding five tenths of q mill for
this purpose in any one year, and not au-
thorized to make any levy at all unless the
Isame is necessary. IF necessary" are the
words of the statute, and where the necessity
does not exist, no authority is vested in the
Commissioners to make any levy for this Dur
pose.
FOR the reasons above given. this commit
tee is fully persuaded that the entire levy Of
six tenths of mill levied last year and two
tenths of q mill levied for the present year for
this fund were altogether unnecessary, and
therefore unwarrGnted by law.
| ELECTION FUND.
The expenditures from this fund last year
were sl04l.5O OF which amount townships and
Incorporated villages paid ,sl0t37 leaving but
so37. IS actually expended by the county At
the beginning Of the year under considers
tion, there was balance on hand OF s1705ts,
an amount far in excess of the years expen-
! dtures. and yet the Commissioners made
levy for this purpose which brought into the
treasury sl9l7.l2 more. At the close of the
year we find a balance on hand of s2Osl.2 .25, an
l thrYA liant 20. than
penses of the fund for two years instead Of
for one year as the statute contemplates. We
know of no law which would authorize. nor of
no good reason which would warrant such an
unnecessary accumulation in any fund. No
levy has been made for this fund for the pres
ent year.
The committee before closing this report
wish to acknowledge courtesies and assist
Iance in making their examination, from
Auditor Resh, Deputy Auditor Coe, Commits
sioners Burr and Reiser, Infirmary Director
Stockman, and Superintendent Bostelman.
GEORGE RUSSELL,
MARTIN KNUPP,
| NJ w GAMDRET n.