Delaware gazette and state journal., 1902-10-23
COUNTY ROADS
The Completion of the Annual
Auditing by C. NJ. Steward
and w. n. Gibbons.
SUBMITTED TO JUDGE SPRUANCE
The Report is of Considerable
Interest.
Auditors Steward and Gibbons Explain
she Conditions Ms They Found Them. and
the Result is Food for Thought by the
FARMERS of New Castle County.

Caleb M. Steward and William H.
sGibbons, who were appointed by Resi-
dent Judge William o. Spruance to
esudit the accounts Of the road oom-
\ Igmissioners of New Castle county, have
finished their work and Friday evening
made their return. Judge Spruance
accepted the report of the auditors and
the usual number of copies we're ordered
lprinted. Proposals for this printing
have been advertised for. The intro
kiuction to the report is interesting and
bontains food for thought for the
Farmers of this county. The following
Fetter accompanies the report. and is
y part of it:
Wilmington, DEL, Oct. 18th, 1e02.-To
Hon. William Q. Spruance, Resident Asso-
bsiate Judge of New Castle County: The
undersigned committee. appointed by you
20 examine, audit and inspect all books,
Souchers and accounts of the road commits
tioners III each hundred of New Castle
bounty and the Commissioners of Roads Of
ttrandywine hundred, pursuant to the act OF
the General Assembly of the State of Della
ware. approved March 1st, 1889, respectfully
iubmit the following report:
Considerable delay was experienced in get
Ting possession of some of the books on ac-
kount of their being in the hands of the
tpointment was provided for by the General
ASSEMBLY at its last session.
The conditions prevailing do not differ
kuiaterially from those detailed in our reports
Efor the years 1900 and 1901, which were gen.
terally very loose and unbusineeslike.
Large amounts of the public funds are
ldrawn by checks to the order of individual
Aeoinm.ssloneTs.' many checks are made pay
hble to bearer and are returned from the
bank bearing the endorsement of some one
|.G4
Inf the receipted vouchers in Ohristiana hum
fdred are evidently signed by the commits
FSioner6 of that hundred instead of by per-
sons to whom payment was due. While We
have no means of ascertainIng whether these
amounts were properly applied or not, the
n manner of their disbursement is certainly
open 10 criticism.
In disregard of the act passed at the last
session of the Legislature, (XXIl, Laws of
Delaware, chapter 1917 which requires the
Rond Commissioners Ito keep an itemized
taccount OF all receipts and expenditures OF
irnoney, and the purposes for which all
moneys were expended" and prescribes
tyevere penalties for the neglect of this duty,
tthe books kept are in many cases merely
tmemoranda of the cash receipts and expen-
tditures, more or less accurate, and possible
/ konly of verifcation by the accounts Kept by
\ tthe various banks of deposit. They give NO
Idea whatever of the financial condition OF
the different hundreds.
4 An example of this is shown in st. Georges
hnd Appoquinimink hundreds. The large
floating indebtedness of both of these hun
q hreds as shown in our report of the year
n l9O1, was paid off and the debt funded by
lhn issue OF bonds authorized by the General
'Fsembly at its last session. These bonds
ERE issued; the debt paid of; ; and in fact
bme of the bonds also without any evil
hnce OF it appearing on the books. Having
IN I'D knowledge of 1t from outside sources
NJ p were enabled to verify it only by the
,oks of the county treasurer.
i The report contaiAs the following
NJ atistics for the year ended July LIST,
Y l02:
Appoquinimink hundred Balance July
4 II, 1901, S1O5.I0; receipts, S2,676.SS; dis.
1 lrsements, s2,749.53; balance, $32.05
II kbilities, So, ,5S6.54; uncollected taxes
M 10, S116.62; 1900, $92. 55; 1901, s2l0.6i.
N lBiack July 1st, 1901, $91, 40
lceipts. s., ,219.O5; disbursements, s., ,04S.30
N hlanee, s2e2.45; uncollected taxea--1699,
E2.12; 1900, $2l5.94; 1901, $3.50. 10.
d Rrandywine- Receipts, $40, 5OS3g; over.
Ut in bank, $l.052.S; disbursements,
n bbC8.39; liabilities, 50, ,944.97; uncollected
lss for 1901, 81, ,196.0S.
lhristiana-B Balance, July LIST, 1901 ,ss6l. .65
~ leipts, Sc, ,936.77 disbursements, 81, 624. rs
IA ince, S673.66; liabilities, 5000; uscol
|H Ned taxes-1s99, s1s.49i 1900, $3.50
y VA, $74S.S9. at
I Will Creek--Balance, July LIST, 1901 1852 50
|H {bipts 81, ,S14.7o; disbursements, 50, 226.37
: 1hnce. 81; liabilities, S., ,756; uncollectee
f. lis, 1901, S7l1.44.
w ew Caste-Balance,J July 1st, 1901, S11. .46
"a lipts, So, GIG. 45; disbursements, So, 2e9 16
knce, s338. 20; liabilities, S5,696. "a; un
ected taxes, 1900, $4,305.i3; 1901, S2s4. %
kencader-B Balance, July list, 1901, $227.35
n lipts, 50, 178.01; disbursements, So. 247.3s
tilities, S1,665; uncollected taxes, 1901
s64.01.
Red Lion Balance, July 1st, 1901, s257. %
Ibceipts, 81 ,279SS; disbursements, 81 ,4S8. AS
sbilities, $500; uncollected taxes, 1901
3.65.
st. Georges Receipts. S., 682. %; disburse
ents, "a, 06; balance, $s34.16; bondeC
hebtedness, $4,000; uncollectod taxes
20. S39.29; 1891, S396.60.
White Clay Creek-Balance, July 1st 1901
b; receipts, s3,065.s9: disbursements
l086.15; liabilities, S2,07S.13; uncolectet
kes-1ss9, s1,576.es; 1900, s2,o75.l2; 1901
1 t94.27.