The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1906-11-23

The examination discloses that vo
have not complied with the Act of 1896
Chapter 2O4, Section 261, which provide
that the treasurer shall receive all money
: which may be due the county from an,
; source whatsoever and shall pay al
claims against the county. We find tina
funds derived from sales of produce a
the almshouse, fertilizer licenses, contri
buttons made by relatives of insane per
sons sent at the county s costs to asylum
and from other sources were collected BY
YOU or your clerk and kept in bank sub
ject to the clerks check.
This infraction of the law was found tc
have resulted in great irregularities anc
a shortage of 81, 655.07 exists in the
cash, the particulars in regard thereto
being given in exhibit B, and a NOR,
searching examination by those who
have personal knowledge of the source:
from which the county ought to receive
money may swell this shortage consider
ably.
The subject of the support of the pool
has received our careful consideration
and we feel that money wisely spent in
making comfortable the unfortunate
amongst US is we'll spent. but we believe
that our poor can be supported in com
fort at a far less expense to the taxpayers
than is incurred at present.
Exhibit c shows the annual levies for
the almshouse from 1900 to 1905, inclu.
sive, which aggregate SIS, 500; the an.
nual sales of produce for the correspond.
ing years which aggregate $4,511.53i
and the annual expenditures which aggre.
gate $25, 1921, an excess of expendi-
lures over receipts and levies for the six
years of $5,411.6S. This table also
shows that the annual expenditures for
the almshouse have grown from
So, 229. 16 for the year ending April 80,
1899, to SIS, 926. "a for the year ending
April 3Oth, 1906, while the average
number of inmates has fallen from 1928
in the first year mentioned to 2125 in the
| last year mentioned, and the average
cost of maintenance per inmate, after
giving credit for all sales of produce and
eliminating sums paid for stock and
| farming implements, has increased from
| 500 6212 in the first mentioned year to
$156 81 in the year ending April Goth,
1905, and for the year last past, during
which a tenant house was erected, the
cost of which it is practically impossible
| to separate from the other expenditures,
the cost per inmate was S22S'S7.
has been made to carry on extensive
farming operations on the almshouse
farm has resulted in large loss to the tax
payers without in any way adding to the
comfort of the poor who are intended to
be benefited by the outlay.
The expenditures for the Jail and
sherilf's office also show a constant in
crease from year to year For the year
ending April 3Oth, 1899, the total cost
paid by the county for the sheriff and
Jail was So, 951.5S, while for the year
ending April 30th. 1906, the cost was
$7,S75.23. There has been, in our judg-
ment no such increase in the business
done and the prisoners kept as will ac-
count for this enormous increase in the
cost to the county, and we advise that
you submit this exhibit to the next grand
Jury for its serious consideration.
1t is believed that number of persons
now in the insane asylum as county pa
tents were placed there upon the distinct
understanding that the expense either in
whole or in part should be borne by rela-
tives or friends, but no record seems to
have been kept to show who should pay,
and therefore either they do not pay or if
they do the money seemingly does not
reach the county treasury.
The policy of the commissioners for
several years prior to 1898 had been to
use the road levy for each year for the
repairs of the public highways the fol-
lowing season, and on May l, 1898,
there remained Of the SIS, 900 levied in
1897 the sum of SIG, 1856. 90 to be used
during the following summer. This pol
icy was not followed after that year, and
exhibit Ii shows the condition of the
road fund for each district on that date
in each year from 1901 to 1906, from
which it is plain that each year the an
nual levy was exceeded until on MAY l =,
1906, the whole levy for 1905 had been
spent, and there appears a deficit of
$3.50 50. 1t is also apparent from
your books that the sum of $4,000
levied for the public schools was alb
sorbed so that the final payment from
the levy of Il O5 of that sum, due on June
/, 1906, had to be paid by an advance
from the levy of 1906.
1t appears from the rev balance exhi-
bit A that So, 539.3l of county taxes on
mortgage interest" is carried on the
books as an asset. This is now in litiga-
ton and may not be collected in full; if
not so collected, the real deficit will be
without your fault greater than it ap-
pears by the books.
The apparent deficit as made up by
Mr. Holt is So, 946.73, to which should
probably be added the outstanding aims
house claims, as they are in our Judgment
(if not paid) now worthless.
Mr.. Holt in examining the treasurer's
office found that certain books of &C.
count used during the term of Edward
NJ. Allen, IT,, late treasurer were not in
the office, and the present officials claim
ed that they had been removed by Mr..
Allen when he retired. These books are
the county's property and should be at
once hunted up and replaced in tie office.
The county commissioners are bust
ness corporation, expanding for the bene-
| fit of the taxpayers each year a sum ap-
proximating $3.50, 900, audit is not only
proper but absolutely necessary that
every safeguard should be provided in
handling and accounting for this money
SO that the taxpayers may know that
they receive full value for every dollar
expended. 1t is impossible for you
you to conduct this large business eco
| nomically and successfully unless your
books are so kept as to enable you to see
at all times the state of each furd, and
know just what resources you have to
! draw on.
We therefore respectfully suggest
First-That the taxpayers have the
right to know for what specific purpose
| their money is to be used, and therefore
no large levies should be made, as has
| been done for the past two years fer the
contingent fund, which may afterwards
be applied to a purpose for which the
taxpayers would not suffer specific levies
| to be made, and when levies are made
the amount spent for the specific object
| should not exceed the amount levied, ex-
cept under the stress of extraordinary
| circumstances.
Second-That you at once put in charge
| of your books and office an accurate ac-
| countant-an all-around MANN W hose
ability and integrity the public have full
confidence.
Third-That all moneys due the county
| be paid direct to the treasurer so that he
alone may handle all the county's funds,
as required by law; the payments to be
made as arranged by Mr.. Holt, so that
the same may be properly entered on your
books. and even when temporary loans
are made the notes should be discounted
for the treasurer's credit, not yours.
Fourth-That all warrants on the
treasurer be drawn to the order OF
of the individual entitled to receive the
money, and so worded as to show for
what purpose the money is paid and out
of what fund.
Fifth-That the account for receipts
from fertilizer licenses should be so kept
as to show clearly by whom the money
| ,,oe D,;d aud ~ WHOM, the licepce w q c