The midland journal. (Rising Sun, Md.) 1885-1947, 1910-04-29
ROAD COMMISSION.
Money Expended Thus Par By
State For Mork In Cecil.

ne baltimore News OF Saturday, 23rd'
inst, publishes the following article,
which win be of interest to number of
our readers, in view of work which has
been done in the upper end Of Cecil
county.
In six weeks the State Good Roads COM
mission will have complete set of ac-
count books. This set will be a novelty
In the affairs Of the Commission. Up to
this time the expenditure Of the $4,000. 1000
good roads fund, and the records of the
greatest public improvement the State Of
Maryland has ever undertaken, have been
confined to q single cash book. and plain
bank books that go to making up an
ordinary business accounting machine.
The set will be arranged by the Balti-
more Audit Company. under the authority
Of the amendments to the State good roads
loan law, which. principally speaking,
merge the State Highway Commission
into the State Good Roads Commission
and calls for a new commission on the
Roads Commission.
The administration of the good roads
loan Of IS, 100000 is no irresponsible task.
Contracts have been let to the amount Of
more than million dollars. Complex
financial details have of necessity been in
yolved in the letting and supervision Of
these contracts, distributed over 23
counties. But the Commission has
practically depended entirely upon its
single cash books and its bank books to
keep these details straight and to prevent
leaks. A private corporation spending
'&5,ooo,ooo would probably have many
varieties Of books, the entries in each of
which would have to dove-tail one with
another. Probably the most ccmpre-
hensive collection of figures in the Office
Of the Commission is contained in the.
progress sheet
This sheet shows the allotment to each
county from the $1,000, 900 loan; the roads
and their mileage already existent in
these counties; the roads and their mile
age selected for improvement; the Com
missions estimate Of the cost of each of
these improvements, divided into esti-
mates for grading, bridges, culverts and
undertakings, and the various methods
Of surfacing; the contract prices for each
Of these subdivisions. the payments on
contracts authorized and the amount
completed. All Of this comprises part
of the annual report submitted to the
Governor, according to Chairman Tucker,
on January I.
Four Of the banks are located in Cecil
county, the Governors home county.
Two Of these four are located in EIkton,
the Governors home town. The fifth
bank is in Baltimore city.
The bank books show the cash balances
on hand March 3r, and their agreement
with the cash book. Mr.. Tucker says, had
been audited by the audit company. It
win be noticed that there are two accounts
at the National Bank of Elkton, one Of
which Is in the name of John M. Tucker,
chairman. This is for current expenses,
Mr.. Tucker explained, and, being very
active account, draws no interest. The
balances are as follows:
National Bank Of Elkton Com
missions account .$ss. Coz o.
National Bank Of Elkton CHAIR
mans account) .................... 1908 "a
Second National Bank of Elkton
Commissions ACCOUNT ......... 10, 400 90
National Bank Of Rising Sun
Commissions account ......... 10, 200 90
National Bank of Chesapeake
City (Commission's ACCOUNT. 10, 400 90
Merchants National Bank of Baltimore
Commissions accounD ......... a6,oa6 90
The Commissions method Of checking
out on these balances Is by means Of
vouchers, which the auditing committee
Of the Commission is supposed to approve.
It has occurred that John M. Tucker.
chairman, has drawn a check on the ac-
count Of John M. Tucker. chairman. in
the National Bank of Elkton. signed by
John M. Tucker, chairman. made payable
70 John M. Tucker, chairman. and in
dorsed BY John M. Tucker. chairman.
This occurred but once. however, and
has been passed upon by the Audit Com
pany. The occasion was one. Mr..
Tucker explained, Of emergency. One
semi-monthly payday came around last
summer on July 3. The following day
the banks would be closed and the sindi- |
vidual checks with which the Commission
usually pays off could not have been
cashed by the workmen. For that reason
Mr.. Tucker drew the check payable to |
himself. he said, on July 2, had it APP |
proved by the Commission, cashed and |
the men paid in currency. The usual
payroll was signed by each man and the |
Ia l~.~.-.<n.~~, s~44st ....~ III -.-l.