Delaware gazette and state journal., 1899-11-30

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The ,eport OF Caleb M. Steward,
c.shier OF the National Bank of Will
ninoton and Brandywine, and William
n'pT II Gibbons Of the firm Of Gibbons a
Moore. real estate agents, the com.
mittee appointed by Judge William q.
Snruance TO audit the accounts of the
rond commissioners OF the several hun
dreds OF New Castle county, which has
beeu completed, Is decidedly interest
Inc, The examination was most
thorough, although difficult task
confronted the auditors. The recuiari-
+ ties of the system are pointed out, as
gp as was possible from the dis
coycries.
In the report to Judge Spruance the
auditors say "The undersigned COM
mittoe appointed by you to examine,
audit aud inspect oil the books,
yuuchers and accounts Of the road com
missioners in each hundred of New
Castle county and OF the commissioners
ii roads of Brandywine hundred, pur-
susnt 10 the act Of General Assembly
Of the State of Delaware, approved
March lst, 1899, respectfully submit
the following report
Written notices were sent to all of
Tho commissioners requesting them to
hand over and deliver all of thoir
4 books, vouchers and accounts to the
committee, as required by the act.
The books and papers produced were
in most instances fragmentnry and i'm
perfect and wholly insufficient to en-
bbe us to make as thorough an oxhmi-
nation as we deemed necessary. We
therefore had personal interviews with
many of the commissioners and ayailed
ourselves of all otner means in our
power to supply the deficiencies of the
books and papers submitted 10 us.
While the act does not prescribe the
period OF the examination, We deemed
it exEetlieEt to bring IL down to June
SOth, 1899, the end of the fiscal year OF
the county. believing that mere
statement of the receipts and ex-
penditures, rs specified in the act,
would be Of little value, and that
something moro was contemplated in
its enactment, we have epdeavored to
give, as we'll as the limited data at
our command would admit, a cornElete
statement of the financial condition OF
each hundred, the condition of the
accounts and such other information as
might prove valuable in directing
further legislation on the subject.
without any disposition to invite
Csnsure of the present officials, who are
only following the system in vogue fol
years EAST, we must say that the
present system of administering the
affairs OF the road commissioners of the
b,,., de Sc, 10, ha d
very Loose one, and one that would moi
be permitted to exist in any ordinarily
well conducted mercantile establish
ment for u moment. The accounts as
kept in most of the hundreds are
totally inadequate for the purpose o
arriving at the true financial condition
in many cases consisting mostly o
memoranda more or less unintelligibl'
and disconnected. In preparing th'
statements OF the obligations Of tn,
various hundreds outstanding we hav'
becn Obliged &c rely largely on th'
statements of the commissioners, tn,
books as kept not showing amount
due and unpaid. We doYnot believ,
this can be satisfactorily arrived a
without adver rtising for persons hold
lug claims against the various hun
dreds to present the same. We wer
unable to give detailed, itemize,
statement in some of the hundreds. a
the check stubs did not state for whs
purpose the checks were drawn, and n
vouchers other than tho cancelle
checks we're to he found, and in n
case did we find any order book i
which record of orders given fo
material was kept, SO that the amour
Of unpaid accounts might be dc
termined. We have generally ignore
the previous audits of the accounts b
the Levy Court as basis or startin
point for our examination, as in som
eases the accounts were balanced
such entries as by difference, b
balance unaccounted for, and We hay
taken the accounts as kept by tn
various depository banks in most il
Stances as the most reliable data tn,
could be obtained. We find conmo
practice prevails of issuing orders G
the county treasurer for material ar
labor whom the funds are not in har
to meet them, and these orders al
| mostly given on loose sheets of pape
no regular books being kept for .recor'
Ing them. 1t ia impossible under tn
system to tell how many or VIII
amount Of these orders are outstan,
ing, except by the statement of u
commissioners. We have been able
only few instances to ascertain Il
amounts Eaid TO or retained by Il
commissioners for their services, as Il
usual course appears to have been
!, blond THESE with othcr items in such
! manner az TO make it quite possible I
Us 10 separate them.
/ Tho statements by hundreds d
a given as follows:
! Appoquipimink hundred-=Cash stat
:, ment, March 1st, 1907. to July Il
. 1879; RvceiIts-John I. Diokey,
q gelyer, balance of taxes, S42. 80; II.
Kettew, receiver, on account OF taxt
80; Edward Hart, loan, sl4330; u
!. Known sources, deposited in ban
/ %.29; Ii. G. Rettow, receiver, vario
4 orders paid, IS, ,l94. SO; overdraft
A bank July 1st, 1890, % cents; tot
a 60 IA. 81; disbursements-cv -cverdraft
:. bank March lst, 1887, Sl2. 81; check
a order of j. r. Francis, s45; check
i; order OF George Virgins, S22; discou
on sundry notes, $la0.3l; paid by.
!. v, Rettew, receiver. on sundry ord,
/, ITO Edward HIATT, s3,746.69;
Ihomas Lattonus, 1924. %; W.
"a Money, 1894; John II. Francis, s3t
Edward Daniels. $50; Artemas Smii
IA sH39; total, s5.d14.51; liabilities
New Castle County National Bank
odassa, Del, two notes, one for ST.
and tho other for S242. 45; town
townsend, note, s755. 05; Thon
!, ddattcmus, note, s313. so; George
y skaggs, note, 5000; George W. Ska
70 and Richard Hodson, note, sl15;
~ \, Mnloney, note, 's92.s7; Virgil
81 haydon, note, 5000; W. E. GRAY
note, $50; G. W. W. Naudain, nc
>, slI95; Edward Hart, order, S3