The Wilmington daily Republican., 1901-09-27
AUDITORS
FILE REPORT

w Il!1ilLH ulUDpHS anu NuiCu sh. b'''
| ward, auditors Of road accounts, have
completed their report for the year end
ing July /, 1901, as follows, and bids for
printing 500 copies of the report are to
be received until October 2:
Wilmington, Del, Sept %, 19Ol.-lu
Hon. William G. Sprnance, Resident As
soclate Judge of New Castle County: The
undersigned committee appointed by you
to examine, audit and inspect all the
books. vouchers and accounts OF the road
commissioners in each hundred of New
Castle county and the commissioners of
roads OF Brandywinc hundred, pursuant
to hc act of the General Assembly oil
the State of Delaware, approved Marci.
LIST, 1899. respectfully cubmit the follow
ing report:
We earnestly renew the recommends
tuns made in our reports for the years
1s9a and 1900 for the necessity Of soric
systematic Improvement in the manner of
keeping these accounts.
Such hooks and vouchers as are sub
mittcd to us are totally inadequate for
IL proper comprehension of the financial
condition of the hundreds; in fact with
one or two exceptions. no vouchers as
StfIl tTt SeiItTdIN ul!tl'IS'o'hls HWY bttl
submitted to lis, for the reason that none
Ware in cXlste lce.
We have been obliged to accept the
cancelled checks as vouchers IN nearly
every instance. When il is considered
that the various hundreds are spending
in the aggregate about $4,000 per annum
of public funds raised by taxation, with
ont any continuous system of accounts,
such us could be readily referred to for
the details Of this expenditure. it will
be apparent that change cannot be
made toe soon. When the charge of
commissioners is made during the fiscal
year the books for one-lnlf the year are
usually kept according to the ideas Of the
retiring board, and for the other half
of the year. on another plan. In one case
the books have been claimed as the per.
sonal property of the retiring board.
In the accounts of Blackbird hundred
for the period from July, 1900, to Jan-
uary, 1901, there are no records whatever
with the exception of check book. In
this case we We're obliged to apply to the
BANK for a copy of the transactions du"
ing this period.
From our examination, we have no
" luNl lllt IullAiS hlt 'IVt
expended properly. We merely state
that the proper documentary evidence of
it is wanting. 1t is perhaps too much to
expect high order of clerical ability for
the small sum allowed for this purpos,.
but it Is Of the utmost importance to tao
taxpayers of the county that the extreme
r. prilVAve methods now prevailing.
which places a premium on dishonesty,
should be replaced as soon as possible,
even at an increased cost, by some sys.
tcmatic comprehensive method that
would be uniform throughout the county.
We deem ii proper to state that the
hooks of New Castle, ChrStiana and Mill
Creek hundreds are exceptions in some
degree to the above general remarks, as
they are ineligible and fairly well kept
The liabilities of the several hundreds
as stated IN the report are based largely
upon the estimates given us by the CON-
missiOnerS in each hundred. They cannot
be verified from the books as they are
now kept.
In the statements of the accounts Of
Rlackbird and Brandywnc hundreds
large disbursements are designated Is
'sundry payments" These payments
did not show the purposes for which they
were drawn, or the items were so inter
mingled as to make it impossible to scpar-
ate them. In the ease of Bluckhrd hun
dred. many of these checks were drawn
to the order of individual road commits
siOnerS.
Provision was made by acts of the last
General Assembly for funding the in
debtedncsS of Appoquinimink and st.
Georges hundreds by an issue of bonds.
These bonds have been issued since July
1st, 1901, and consequently do not appear
in the period covered by this report.
Caleb NJ. Steward.
illiam II. Gibbons,
Committee.
Following are figures from each of
the hundreds:
Appo1uinimink Receipts. balance
July 1st, 1900, $3l66; II. G. Rettcw,
taxes. $2.9S3.G1: total, s3,O15.33: disbursn~
mentS. including labor. sl.425.23: paid or
notes, $162.07: total $2.9OS13: balance,
$ll7.20: liabilities, notes and bills, $751;
10: taxes due $65743.
larkbird-RecciptS, s1.555.27; DIS.
hrSements, sl.S63.57 balance, sal l.7O.
liabilities. bills. l75s; taxes due. s655.24
Receipts. taxes. s4,S57 .e5,
over'lraft. $l.794.97; total. $685.: MS
$685.: liabilities, ovcrdraft
Of $l,794.97; note. $4,000; amounts due for
labor and material, $709.6s; total. $6, ,S04.t5;
taxes due. S1.727 60: the hundred owns 60
shares of stock Of the Wilmington and
Great Valley Turnpike Co., valued, with
accrued dividend, at $1,OO5.
Christana Receipts. s7,243.12; dis
h,irsrment $6,SS1.47; balance. 1851 .65 lG.
bilities, notes, s3,O5O; taxes due. $500
Mill Creek Receipts. $6.64O7s dis.
s6,2Ss.19; balance, s352.59: |
liabilities, notes and bills, s4,10O; taxes
due. s7S293
New Castle-Receipts, $3,25la4 dis.
$3.242.S6; balance, s11.46: a
check drawn October 18th. 1898. s,l9, |
is outstanding; liabilities, $5,749.73; taxes
lue, $520.90
Pencader-Rcceipts, s3,15731 dis
bursements. se.9299s; balance. s227.35;
liabilities. sl,15O: taxes due. $395.75.
Red l.ion-lteceipts. s2,O6s.19: dis
s.slo,9S; balance. s2j726;
liabilities, $500; taxes due. $3l.54.
st. Gcorgcs-Rcccipts. A.455.10. dis
A.455.1o: liabilities, estate of !
J. =. Cochran. bond, $4,000; sundry ac-
'onuts. $500; total, $1OSOO; taxes du,
II O56.19.
White Clay Crcek-Receipts, s2.4sS 80:
disbursements, $2,A5S.5S; balance. s34:
liabilities, bond of Wesley NJ II. Church,
400: notes. $3.50; bills. $6O4.4 total,
Il 654.49; taxes due, $3,749.65
Hearings in Bankruptcy.
Arthur W. Spruance, referee in bank.
mptcy. has given notice that the first
meeting Of the creditors of Francis !.