Evening journal., 1903-03-18
STATE ACCOUNTANTS
MAKE THEIR REPORT
More Business Like Method
to Be Used Hereafter.
Legislative Doings
Special to The Evening Journal.

State, insurance commissioner and the L
state Hospital at Farnhurst A bin d
has been passed by the Legislature n
which gives to the State auditor more
power, and under this new extension,
it is believed that the state accounts
will be kept by a more business-like n
method.
Senators Conner and Clements and
Representatives Townsend, Bancroft ,
and Holcomb, the legislative Joint
Committee, included this paragraph in
their report:
The audito was made by Liehrandt,
Ross Brothers and Montgomery of
Philadelphia In speaking Of the State
treasurer's salary they say that the
annual appropriations to the State
treasurer were: For salary, $1,450; for
postage, expenses, ETC., $500; and that
the entire 81 $50 has been withdrawn
each year as salary and the postage and
expenses of the Office have been paid
out Of the general fund. without am
appropriation and CHARGED as
miscellaneous expenses; they amount
I'M two years to s42452. "The with |
dralwal of $500 as SALARY is clearly un-
authorized"
The following appropriations appear
as overdrawn: Attorney con-
ltingent fund, $120.55; court stencgra-
pher for transcripts, $7.33; registrars
and assistants, S1,115. NO specific APP
propriations were made for the in
surance commissioners salary Sl5OO;
nor for his clerk, 5000. There We're also
no appropriations that the auditors
could discover for the following: Crew
/ of the oyster revenue boat, $1s5; Free
Library Commission, $4OS.59; State
Board of Health, $3.50. In each Of these
cases. some authority can be found in
the laws for the payments made. Our
, opinion is THAT all payments made by
1.-THE State treasurer in the absence OF
specific appropriations are open TO
Iduestion.
The bank stocks owned by the State
are represented by regular certificates
= lin one instance only-that OF the Farm
= ers' Bank, Z, 100 shares The shares Of
1.-THE Union National Bank OF Smyrna
and National Bank of Delaware. are
!. each represented only by a statement
d certified to BY the officers of those
h blanks and Original certificates prob
lably having been lost. We suggest that
= lsteps he at once taken to secure the
!, Irregular certificates of these banks.
The papers for the two mortgages
= lowned by the State: Junction and
lBreakwater Railroad Company, 1885,
IS 600. and Breal1water and Franl1fOrd
RAILROAD Company, 100000 should be
l. investigated to see that they are com
iplete and in proper form, as we are
e unable to satisfactorily assure our
10 selves that this was the case
We did not examine the deeds for the
l real estate owned by the State. We
suggest that a statement be compiled
N embracing all of the real estate owned
m Iby the State and that the paper relat.
IN ing thereto be examined to determine
that the deeds and other records are
n complete and in proper form. All oa
ae the contingent funds and appropria'
ig tions should be vouched in detail to ths
w State treasurer, some of them are now
~ paid in lump sums without any detail
90 being furnished the State
~ Allowances by the Legislative Com
mittee OF 1900 were paid January %
~ 1901: l.. II. Ball. State treasurer, 81 500
"a W. H Heald, attorney, $3.50; Augustus
y. R. Piser, clerical services, $400; total
u 81 150; no appropriation appears +,
have been made for the amounts
r. Salaries are paid in advance in som,
" Instances to State officials and others
1n Concerning franchises the auditor
of say that they believe il a vigorous eff
or fort were made to collect the remaining
taxes a number OF corporations woul,
o. probably respond and they understans
ny that the law provides a method b.
Y which proceedings can be institute,
~ through the attorney-general for thei
g. collection. They are not aware tha
10 any such actions have been institute,
through him.
No reports were furnished the Stat
w by the Western Union Telegraph Com
pany, the Diamond State Telephon
Of Company, for 1900 or 1902; the Delmar
2 via Telephone Company, for 1902
and the Delaware and Cheaspealz
CT Railroad Company for 1901 or 1902
he The auditors urge THAT IA plan be de
lg yiscd whereby the State treasurer cai
B. ascertain definitely all the taxable cor
ed porations doing business in the State
Taxes usually collected from the Blank
w have not been paid for the last yea
oe or two in many instances, It being un
~ derstood that the constituuonality O
" the law is being questioned by tn
banks.
,g II is suggested that settlements b
es secured with each prothonotary con
cerning the sale of law books.
D. The auditors draw attention to tn
rs very small sum collected from manu-
lie facturers of liquors.
or The franchise taxes not cOllecte'
le for over two years and therefore pro
~ claimed by the Governor amounted 4
>. S1S1 ,S73.49; those outstanding not owe
81 two years old aggregate $50 ,922.24.
The State funds collected by the sec
retary Of State were paid over to tn
State treasurer hut in the settlenen
q a clerical error OF 95 cents occurred
iis which should be paid the State treas
" urer. The secetary of States contin
gent fund was found correct with tn
lpxcQnffOn Of 50 which WAS a navrnan