Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1916-01-07


policy of the Constitutional prohibition.
IF my point is well taken, it would be
impossible to use any of the money derived
from the mortgage for the purposes Of the
general fund in which this deficit of ST.
100000 now exists.
OF course, my opinion is not at all con-
elusive in this matter. This is a judicial
question rather than an accounting ques-
ton, but it should be very thoroughly de-
termined beforehand whether or not this
money can be properly used in the way
Mr.. German suggests.
Even If it were so used legally. there
would still remain the difficulty which |
have already pointed out of the loss of
$4,000 year to the general funds with
out any corresponding gain to these funds
in taxable rates. The taxpayers would
gain, but the State itself. as a government,
would lose and would lose very seriously.
Moreover, the apparent gain to the tax
payers would not be permanent, because
this loss of $4,000 would have to be made
up in some way to the general fund, and
the only way in which it could be made
up, as see it, would be by change in the
scheme of taxation, whereby general taxes
shall be levied for the benefit of the GEN
eral fund in the same way that special
taxes are now levied for the benefit of
school funds, the road funds, the sinking
funds and the other dedicated funds.
ut is not to be wondered at that this
distinction between the general fund and
the special funds is not clear in the minds
OF business men, because the accounts of
the State have never been kept in such
way as to make this distinction effective.
while it is true that the detailed book
keeping in the State Comptrollers office
and in the State Treasurer's office has
been accurately and carefully done during
many years, never during that time has
there been any balance sheet statement of
the conditions of these funds with the
assets and liabilities of each set up and
properly contrasted, as should be done at
least once month by trial balance state
ments from general ledger in the Comp
troller's office.
The States finances can never be upon
a safe foundation until a system of ac-
counting is installed that will produce regu-
larly and accurately such statements of
current assets and current liabilities in
each of the funds.
Further than this, we will not be able
to obtain efficiency and economy in the
public service of the State of Maryland
until the scheme of organization of the
departments and offices in the State has
been completely reorganized so that there
will be responsibility along the line from
the lowest class of employees up to the
heads of departments and to the Governor,
This is another matter which will require
considerable change In the Constitution
of the State of Maryland before these
most important reorganizations can be
developed.
How ridiculous it is to expect to get
efficiency and economy in the public SER
vice where the heads of departments. like
the State Comptroller and the State Treas
urer. are paid $4,000 year each as a
makeshift salary without the least expec-
tation on the part of the public, appar-
emily, that they shall really give their
time to the business of the State, instead
of, as now, being compelled to give very
large part of their time to outside business
in order to earn livelihood.
These officials should be given salaries
commensurate with the Importance of their
department and should be required to give
their whole time to the service of the
State and to be experts in those services
Until this is done we will never get even
the minimum of efficiency and economy
that we ought to realize in the public
service of Maryland.
This condition again brings us up
against the Constitution of the State,
which must once more be amended so
that salaries can be granted to public
officers above the amount of $4,000,
which is now the limit.
ut is evident that there are many ques-
tions which can be solved only by very
important changes in the fundamental law
of the State. These matters | expect to
take up in detail with the Goodnow Com
mission in series of reports which are
now being framed"