The Republican. [volume] (Oakland, Md.) 1877-current, 1940-04-11
COMMISSIONERS RELEASE
STATEMENT OF AUDITORS
Says Explanation of Certain
Items and Transactions Needed
Before Final Report Can
Be Made
REPORT is INCLUDED

At a special meeting Of the Garrett
county Commissioners this morning
a report of the auditors Wooden and
Benson, which was made to the Com
missioners last February &c, was re-
leased, for the purpose of informing
the taxpayers of the county as to eX-
isting conditions. No further COM
ment was made by the Commissioners,
G. Blaine Giessman, G. H. Browning,
and Paul M. Friend, this morning.
No further information was forth
coming from the auditors but it is be-
lieved that a complete report will be
made soon. The entire report fol
lows:
February 26, 1910.
The Board of County Commissioners,
Oakland, Nd.
Gentlemen:-
We have reached point in the COM
pletion of our audit where we need
an explanation of certain items and
transactions before we can submit
final report. 1t is our intention, with
your permission, to interview the
Treasurer and the Clerk, after we have
brought the matters to your attention,
and incorporate their explanations in
our report.
The items to which we refer are as
follows;
/. Double credit for discount on
taxes collected-Levy 1884, $3,130.22;
Levy 1885, $2,96S.89. Total $6,099.1l.
On January 20, 1886, both the Treas
urer's and Clerks ledger accounts
showed charges against the 1886 Con-
tingent Fund, supported by orders No.
2115 and No. 2113 respectively for the
above amounts. Later on June 2, 1886,
the Treasurer received the above
credits a second time by Order Nc.
28O8 for $7,830.47. (Which also includ-
ed $1,731.36 for Levy 1889 making
an excess cash allowance to him of
! $6,099.11.
The Treasurer offered as an offset
to the above double credit six Garrett
County Bonds, 1922 issue, Nos 81 to
r32 inclusive, for $1,00000 each, but
we find that these Bonds were stamped
paid by him on October 9, 1885, and it
appears he was reimbursed for them
on October 81, 1885, as part of Order
No. 1888, which covered Bonds Nos.
| rs to 80 inclusive of the 1922 issue,
$8,000.000 plus $4,100.00 on Coupons
on all Bonds outstanding, due MayS5,
| 1885. We feel, therefore, that
| Treasurer has not offered any expla H
nation of the double credit of $6,099.-
II.
2. Collection of taxes on escaped
property for years 1885 to 1888 in
elusive, $1,84708.
The account stated and filed by A. D.
Bowie, Trust Officer Security Trust
Company, Wheeling, w. Va, in the
Estate Of Elizabeth Talson, indicated
| payment, on October G., 1888, of ST.
847.08 back taxes to J. ]. Ashby, Jr.,
Treas, for which receipts were sub
mitted to the Register of Wills. We
have not been able to find any record
of the entry of this item in the Cash
Receipts Book of the Treasurer.
3. Reimbursements to Treasurer
for payment of Circuit Court Orders.
Orders No. 1921, dated September
20, 1888, payable to ]. j. Ashby, Jr.,
Treas, is supported by slips which,
when correctly added, amount to
! $410.66, but both the adding machine
tape and the amount of the order
show as $510.66, an over-statement
of $4,000.
Order No. 7549, dated May 16, 1889,
payable to j. j. Ashby, Jr., Treas, for
81 ,13O.54, when correctly added should
be $1,029.54, an excess of $101.0O.
After this latter discrepancy was
called to the attention of Mr.. Ashby,
he submitted additional Court Orders,
all of which are dated subsequent to
! the date of the voucher, for $101O2,
to make good this deficiency.
We endeavored to test the addition
of Order No. 1918, dated October 7,
1888, for $1,165.60, payable to J. j.
Ashby, Jr., Treas, for Circuit Court
Orders, but it is not where it belongs
in your files, and we have been unable
SO far to locate it.
4. Automobile Tax Collections not
located, $64060.
On page Is of our report dated De-
cember 7, 1889, covering period Janu-
AIRY /, 1889, to August 81, 1889, we
called attention to certain 1888 Auto
mobile Tax Collections not located in
the Cash Receipt Book, amounting to
| $640.60.
5. Overstatement of accounts al
lowed taxpayers in April, 1889, $315.-
a.
This item appears on Page s of our
report dated December 7, 1889. 1t has
not been explained to us.
6. Count of cash in tax collections
account of A. L. Lee, former Treas
urer of Garrett county.
Mr.. j. j. Ashby, Jr., Treas, has not
furnished us with complete account
ing Of his collections on the former
Treasurer's accounts, which were
placed in his hands on October 15.T
1884, as per Minutes of the Board of
County Commissioners. However,
when we counted his Cash on Novem-
Der q, 1889, he produced S 81, where
as duplicate receipts, dated Septem-
Der II, 1889, indicated that S3O8.9J
was collected from Mrs E. H. Sincell.
Dist. No IA, on account 1881 and 1882
levies. This amount, less fees of
$3.50, was on hand at our year-end
count on January A, 1910, in addition