The Republican. [volume] (Oakland, Md.) 1877-current, 1956-03-22
Statement OF
Minutes In Case


lions from J. Edward Helbig, for
mer County Treasurer, as taken
word for word from the minutes of
various meetings in the County
Commissioners office.
September 6, 1955-The Board in
structed its secretary, Mrs. Fizer
to check the books of j. Edward
Helbig for 1943-1946, inclusive, and
list all unpaid taxes
January II, 1956-Attorney Pag-
enhardt was before the Board with
regard to settling outstanding taxes
in the amount of 81 1892 SO due from
Edward Helbig. former treasurer.
Mr.. Pagenhardt offered settle
ment of all amounts except those
of SIS or less, which Mr. Helbig
would not have been required to
collect. The Board withheld deci-
sion until later date as Commits
sioner Roth felt an audit by GER
titled public accountant on these
accounts would be necessary.
February 6, 1956-Mr Koethen
and Mr.. Musgrave, certified public
accountants of Baltimore were be-
fore the Board to discuss the Ac-
counting of Public records and
auditing the same. After much dis
cussion the Accountants and the
attorney to the Board, Mr.. Dwight
Slower, deemed it unadvisable and
Improbable to go back with audit
to the time when Mr.. Edward Hell
big was the County Treasurer in
years 1943 to 1916. The Board adj
vised that they would give the mat
ter further study and let them
know as soon as possible.
March Is, 1956-The Board met
on the above date in special ses-
sion, all members present with the
attorney to the board, W. Dwight
Slower, and also Attorney S. r..
Pagenhardt, in regard to Edward
Helbig, former treasurer.
A motion by Commissioner
Brenneman, seconded by Commits
sioner Swartzentruber, that the
Board accept Mr. Helbig's offer of
S1,128.51 in settlement of all out
standing taxes not collected dur
ing his term as treasurer
Commissioner SWartzcntruber
seconded the motion, stating the
books of Mr.. Helbig were checked
by Mrs. Virginia Fizer, secretary
to the Board of Commissioners,
and uncollected taxes were found
to the amount of S1,392.58 and
after deducting those taxes less
than SIS, the balance is S1,128.5l
which was the amount of the Of
lei. Ills SGCOllb ID clSO DdoSN UPOiA
the opinion by the Certified Public
Accountants in Baltimore, Mr.,
Kocthen and Mr. Musgrave, that
an audit of MIR. Helbig's books
would not be economical and cost
more than the amount of uncOl-
lected taxes. Commissioner Roth
opposed the motion. The motion
carried. Attorney to the Board MIR.
w. Dwight Slower, was instructed
by the Board to prepare necessary
papers to effect settlement.
The statute covering taxes of less
than SIS is stated as follows, as
found in section 10 of Article 81
of the Annotated Code of Mary
land-"In the discretion of the col
lector, any property may be with
held from sale, when the total
taxes on the same, including in
tcrest and penalties, amount to
less than $500 in any one year
With the statement Of Commits
sioner Roth questioning the eff
ficiency of the auditors the fol-
lowing information is advanced;
Auditors for 1945, Delbert M.
Davis, Lewis r. Jones, II. c. Riggs;
for 1916, Lewis r. Jones and II. c.
Riggs; for l947, Lewis r. Jones and
II. c. Riggs; for 1948, Lewis r.
Jones and II. c. Riggs; for l949,
Lewis r. Jones and II. c. Riggs;
for 1850, Lewis r. Jones and II. c.
Riggs; for 1851, Lewis r. Jones
and II. c. Riggs; for 1852, Lewis
r. Jones' H. c. Riggs, and Paul F.
Kuhns; for 1858, Jones, Riggs and
Kuhns; for 1854, Jones, Riggs and
Kuhns; for 1855, Nordcck Shaffcr,
II. c. Riggs, and Kuhns.