The Republican. [volume] (Oakland, Md.) 1877-current, 1940-02-08


been distributed to the other descrip-
tive classifcations for the purpose OF
the Annual Report. However, this
account shows a reduction of $12,-
1918 from the amount appropriated
for 1889.
GENERAL COMMENTS
When comparing the 1889 Budget
with the 1910 Budget, it must be noted
that, as previously explained, miscel-
laneous revenue was credited to the
related appropriation accounts or to
the Contingent Fund in 1889, while
such estimated items are set up in the
1910 Budget, thus increasing the to-
tai expected income and appropria-
tions by such amounts.
In connection with paying as many
of the 1889 bills as possible out of the
available 1889 appropriations &C
counts, it was found that sufficient
1889 taxes had not been collected to
take care of the orders when issued
AS the financial arrangements for
borrowing the funds in anticipation
of tax collections were not completed
until 1910, the related 1889 orders
were not drawn and paid until 1910,
although charged against the 1889
appropriation accounts. AS a result of
this situation the increase in the 1910
appropriations over the 1889 eXpendi-
lures as of December 81, 1889, will be
decreased in 1910 by the subsequent
payment of additional 1889 orders,
which were issued in 1910.
Instead of a deficit or overdraft be-
ing reflected on the books for the 1889
which has been the case for recent
years, there is an estimated unex-
pended surplus of $7,941.85, which has
been carried forward to the 1910 Bud
get. This amount will take care of a
large portion of the 1889 unpaid bills,
which will have to be paid out of the
1910 Budget.
Especial attention is called to the
orders payable for 1888 and prior
ievies in the amount of $68,684.67,
which were outstanding as of Deem
Der 81, 1889, subject to interest at the
rate of SO per annum, in the majority
of cases, but for which sufficient taxes
were not realized for those levies to
take care of the orders.
This situation developed principally
through the overdrafts of certain
levies by the prior Boards of County
Commissioners when it was not no.
ticed that the collections from beer
licenses and taxes were being cred
tied in error to the Contingent Fund
and spent the second time instead of
crediting such revenue to the Beer
License and Taxes Levy.
The insolvent or uncollectable
taxes also figure in the matter of the
overdrafts for 1888 and certain prior
levies. -
Careful consideration should be
given to the time and manner in
(which these outstanding orders for
1888 and prior levies will have to be
met in the amount in excess of the
available cash balance for those levies
and after estimating the amount to
be realized from the remaining I'M
paid taxes for 1887 and prior levies.
The preparation of the 1910 Bud
get has been given very careful study.
After considering that all 1897 and
prior taxes must be settled by the
County Treasurer by December /,
1910, and that taxes for 1888 and sub
sequent levies must be settled by the
County Treasurer within two years
after interest starts to accrue on the
taxes, it was felt that the increase
in the tax rate from $1.15 for 1889
to $1.30 for 1910, was reasonable, in
order to meet the demands of the tax
payers for improvements and services
and to meet the many requirements
specified in the Laws of Maryland af-
fecting Garrett county.
THE COUNTY COMMISSIONERS
OF GARRETT COUNTY.
Oakland, January 81, 1910.