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BLACK & COMPANY WILMER BLACK, C. P. A. CERTIFIED PUBLIC ACCOUNTANTS AND AUDITORS 905 Garrett Building, Baltimore, Maryland. AUDITOR'S REPORT UPON THE EXAMINATION OF THE ACCOUNTS -------- = OF-------- — County Commissioners for Baltimore County, Towson, Maryland For the Year Ending May 31,1920 Baltimore, Md. August 16, 1920. TO THE HONORABLE BOARD OF COUNTY COMMISSIONERS FOR BALTIMORE COUNTY, Towson, Maryland. GENTLEMEN: We have audited the accounts of your office and the County Treasurer's Office for the year ended May 31, 1920, and submit herewith a certificate, one page of comments and the following exhibits and schedules: EXHIBIT A—BALANCE SHEET as of May 31, 1920. SCHEDULE No. 1—CASH ACCOUNT for the year ended May 31, 1920. SCHEDULE No. 2—TAXES IN ARREARS, as of May 31, 1920. EXHIBIT B—STATEMENT OF INCOME AND EXPENSES for the year ended May 31, 1920. EXHIBIT C—COMPARATIVE .STATEMENT OF INCOME AND EXPENDITURES for the years ended May 31, 1914-1915-1916-1917-1918-1919-1920. Respectfully, BLACK & COMPANY, Certified Public Accountants, By WILMER BLACK, C. P. A. (Member American Institute of Accountants.) CERTIFICATE. COUNTY COMMISSIONERS OF BALTIMORE COUNTY, TOWSON, MD. WE HAVE AUDITED the accounts, etc., of the COUNTY COMMISSIONERS and the COUNTY TREASURER FOR BALTIMORE COUNTY, TOWSON, MD. for the year ended May 31, 1920, and WE HEREBY CERTIFY that the accompanying BALANCE SHEET and STATEMENT OF INCOME AND EXPENSES are correct; and in our opinion, subject to the attached comments clearly set forth the true financial condition as of May 31, 1920 and result of operations for the year ended' May 31, 1920 respectively as disclosed by the books of account. BLACK & COMPANY, Certified Public Accountants, By WILMER BLACK, C. P. A. (Member American Institute of Accountants.) Baltimore, Md., August 16, 1920. COUNTY COMMISSIONERS OF BALTIMORE COUNTY, TOWSON, MD. COMMENTS ON THE AUDIT of the books for the year ended May 31, 1920: As has been our custom for -the past number of years, we have made a comparison of the basis for 1919 of the TAX LEDGERS with the LEVY BOOKS and the few differences that were disclosed have been corrected, so that the basis in the two offices were in agreement before beginning to collect the taxes. ^ i . . ¦ ,. J ...Jjg There are several typographical errors in the items making up the Levy for 1919 as printed on the back of the tax bill (1919) and which do not agree with the accounts as they appear upon your books. They are as follows: IMPROVED ROAD FUND should be $155,708.00 instead of $110,585.00. SPECIAL ROAD AND BRIDGE FUND should be $212,907.00 instead of $258,030.00, and STOCKS AND BONDS OP MARYLAND CORPORATIONS should be $13,519,-132.00 instead of $135,191.00. In making up our report and statements we have used the correct amount and take this means of calling your attention to the change. EXHIBIT A. BALANCE SHEET, MAY 31, 1920. ASSETS. CASH—Schedule No. 1........................................... TAXES IN ARREARS—Schedule No. 2..................$237,564.42 LESS RESERVE for ERRONEOUS and INSOLVENCIES.. 21,261.44 I $351,526.83 216.302.9S TOTAL ASSETS ......................................... $567,829.81 DEDUCT: Collections during May 1920 of 1920 Levy............... 453,064.31 $114,765.50 LIABILITIES. ACCOUNTS PAYABLE............................................$ 9,447.90 HANOVER TURNPIKE ROAD (Revenue from Race Track)........ 21,627.50 SURPLUS—BALANCE: June 1, 1919......................$250,459.91 ADD: Excess of Expenses over Income for the year ended May 31, 1920, for details afee Exhibit B............. 166,769.81 ----------------- 83,690.10 EXHIBIT A—SCHEDULE NO. 1. TREASURER'S STATEMENT OF CASH RECEIPTS AND BALANCE June 1, 1919............................•.............. $ 455,264 RECEIPTS. TAX LEVY OF 1908.......................................... $ 24.68 1909 .......................................... 16.91 1910 ........................................... 20.98 1911.......................................... 95.73 1912 .......................................... 263.19 1913'.......................................... 336.31 1814 .......................................... 1,044.39 1915.......................................... 2,525.03 > 1916.......................................... 4.255.66 1917.......................................... 17,875.27 1918.......................................... 110,976.06 1919.................................$536,882.08 LESS DISCOUNT .......................... 2,492.05 DI 06 LEVY 1920 ......... LESS DISCOUNT 453,064.31 9,061.27 Interest overdue Taxes ....................... Balto. County Home for Infirm and Indigent. Burial of Paupers Refund.................... Fire Department............................ Fines, Justice of the Peace.................. Election and Registration ................... HIGHWAYS: Improvement Road System Fund....... Special Road and Bridge Account...... 534,390.03 444,003.04 14,108.07 6,753.93 Incidental Expenses, Refunds ..................... Jail and Sheriff's Office-............................. Police Department................................. Property Purchased at Tax Sale (Sale)............. Refunded Taxes (Annex) .......................... Support of Insane................................. Liquor Licenses .................................... Hanover Turnpike Road Revenue from Race Track. Refunded Taxes ................................... Removed Cases . .. .•................................ Liberty Loan Bonds (Sale)......................... Franchise Tax ..................................... Witness Fees . . ................................... Interest on Liberty Loan Bonds.................... Dog License ...................................... 1,115.827. 18,078. 3,003. 14. 252. 4,378. 1,570. 20,862, 49. - 2, 5. 1,519 8. 2,777. 10,458. 51,627, 244 2,823, 30,889. 4,516 207. 2,016. 9,500, $1,735,895.68 SBURSEMENTS FOR THE YEAR ENDED MAY 31, 1920. DISBURSEMENTS. Baltimore County Home "for Infirm and Indigent.......... Assesisment New and Missed Property.................... Burial of,. Paupers ....................................... Circuit Court............................................ Conveying Prisoners..................................... Coroners and Post Mortems.............................. County Commissioners .................................. County Treasurer's Office ................................ Election and Registration............................... Fire Department......................................... Improved Road System Fund ............................. Special Road and Bridge Account..........'............... Incidental Expenses.................................... Jail and Sheriff's Office ................................... Justices and Constables ........................'......... Law Department ........................................ Lighting ................................................ Orhans' Court.........................'.................. Outdoor Pensions...................................'..... Police Department....................................... Running Expenses (Public Schools)............'. ......... Publishing and Printing ................................. Refunded Taxes ........................................ Removed Cases............'............................. Removing Garbage....................................... Repnirs and Improvements to County Buildings, etc...... Sanitary Expenses ..................................... Support of insane ....................................... Watchman and Keeper of Court House................... Refunded Taxes (Annex) ................................ Libertv "Loan Bonds ...................................'. New Buildings (Public Schools).........................., Property Purchased at Tax Sales........................ Hanover Turnpike Road (Revenue from Race Track) $114,765.50 10,598.64 15,296.41 307.00 29,895.22 363.50 382.06 17,280.00 9,000.00 30,317.61 73.817.88 229,602.59 277,318.43 21,113.23 16,079.39 1,785.80 2,050.00 79,054.88 3,420.40 1,730.00 37,241.39 338,726.00 4,300.94 1,366.86 512.10 10,540.00 42,483.65 11.276.64 16,490.34 5..060.00 2,113.80 4,606..38 34,507.00 4,685.71 51,050.00 TOTAL DISBURSEMENTS ........................'____ 1, BALANCE ON HAND May 31, 1920............................... 384,368.85 351,526.83 $1,735,895.68 EXHIBIT A—SCHEDULE NO. 1—CONTINUED. CASH BOOK BALANCE May 31, 1920..............'............... $351,526.83 Towson National Bank, Towson Md.—Balance May 31, 1920............................................ $211,545.68 Towson National Bank, Towson, Md.—Balance as per balanced bank pass book balanced July 21, 1920 ........'..................$58,540.09 ADD: Checks paid by bank and taken up in June and July account (See List)...... 195,191.73 LESS: Deposits made in June and July— June 29 ......................$ 965.00 July 12 .....................39,557.87 LESS: Deposit March 1, 1920 credited to 2nd National Bank, should have been credited to Towson National Bank........ DEDUCT. OUTSTANDING CHECKS No. 3784 .... 3797 . . .. 3985 . . . 3105. . . . 3428 . . .. 4619. . . . 3067. . . . 3100. . . . 4065 . . . 4272. . . . 4658. . . . 4717. . . . 4391. . . . 4979 . . .. 5100. . . . 5106. . . . 5369. . . . $253,731.82 40,522.87 $213,208.95 1,358.34 $211,850.61 $ 87.10 2.58 4.38 104.15 9.00 2.00 3.41 5.01 3.91 1.00 10.00 1.00 10.00 .63 4.73 4.52 60.00 313.42 ii ADD: Check No. 4851 paid twice by bank. LESS: Error in check No. 4016 issued for $31.25 and bank paid $31.50.....................$ ,25 Error in check No. 4725 is- 211,537.19 10.00 $211,547.19 $211,545.68 $351,526.83 ADD: Deposits made in June but included in May account— June 10 ....................$60,000.00 June 15................... 72,939.90 June 8..................... 443.85 ADD: Deposit March 1, 1920 credited to Second National Bank.' should have been credited ttwTowson National Bank... 133,383.75 $138,932.44 1,358.34 LESS OUTSTANDING CHECKS— No. 3610 . . 3611. . . 4052. 3529. 3563. 3564. 1674. 2256 2917 3834 4786 4809 4895 4898 4422 $140,290.78 ? .22 22 2.47 5.59 9.48 4.46 2.75 10.00 10.00 5.19 10.00 10.00 226.85 5.29 5.09 307.61 LESS: Error in Deposit of June 17, 1910— Bank Record ..............$ 53.809.91 Cash Book .................. 53,809.81 139,983.17 .10 ADD: Errors in Checks— No. 3622 issued for $115.98— cash book pntrv. $115.95. 4643 issued for $74.78— cash book entrv $74.75.. 4898 issued for'$5.29— cash book entry $5.27... $139,983.07 $351,526.83 $351,526.83 $.03 , .03 .02 .OR EXHIBIT A—SCHEDULE NO. 1—CONTINUED. sued for $10.00 and entered in cash book for $11.26..... 1.26 1.51 Second Natl. Bank, Towson, Md. Second National Bank, Towson, Md as per balanced pas* book May 31, 1920 .............. 211,545.68 Balance May 31, 1920 Balance balanced 139,981.15 5,548.69 LESS: Error in check No. 3175— Check entered in cash book for. $16.79 Issued for...................... 14.79 2.00 $139,981.15 $351,526.83 $351,526.83 EXHIBIT A—SCHEDULE NO. 2. TAXES IN ARREARS MAY 31, 1920. 1906 1907. 1908 1909 1910. 1912 158.70 2,959.13 4,499.16 9,374.74 8,503.46 1,394.81 1915 .............................................................. 14,221.13 1916 .............................................................. 69,521.86 1917 .............................................................. 11,319.49 1918 ...........*.................................................. 23,952.97 1919............................................".................. 130,704.07 $276,609.52 DEDUCT: 1905 . . . 1911 . . , 1913. . . 1914 . . Taxes Overpaid— $276,609.52 $ .64 5,949.05 , 17,303.68 . 15,791.73 $ 39,045.10 $237,564.42 EXHIBIT B. STATEMENT OF INCOME AND EXPENDITURES for year ended May 31, 1920. Showing Amount Available (as appropriated or otherwise) and Expenditures. INCOME. LEVY: ..........................................................$ 1,101,045.00 LESS: Difference in basis for Maryland Corporations.............. 24,183.28 Baltimore County Home for Infirm and Indigent........... Burial of Paupers................................• • • •............¦ Election and Registration ...................................... Fire Department................................................ HIGHWAYS— Improved Road System Fund ...................$ 14,108.07 Special Road and Bridge Fund.................. 6,753.93 Incidental Expenses, Refunds.................................... Interest......................................................... Jail and Sheriff's Office............................................ $1, 076,861.72 3,003.44 14.00 1,570.00 252.41 20,862.00 49.60 18,078.53 2.08 Fines: Justice of the Peace....... Liquor Licenses.................' Police Department............... Property purchased at Tax Sale . Dog Licenses.................... Refunded Taxes .................. Removed Cases................... Franchise Tax.................... Witness Fees.................... Interest on Liberty Loan Bonds.... Public Schools—Running Expenses Support of Insane ................ Refunded Taxes (Annex) -. ....... 4,378.62 10,458.31 5.40 1,519.46 4,500.00 244.31 2,823.00 4,516.19 207.20 2.016.70 5,000:00 2,777.50 8.67 Total Income, Refunds, Etc...............................$ 1,159,149.14 EXPENDITURES. Receipts other than Tax Levy and Liquor Total Amount Appropriations Licenses. Available Expenditures Baltimore County Home for Infirm and Indigent.... Assessment New and Missjed Property............... Burial of Paupers................................... Circuit Court. . . .."................................. Conveying of Prisoners............................. Contingent Fund................................¦«'. Coroners and Post Mortems ......................... County Commissioners' Office....................... County Treasurer's Office .......................... Franchise Tax ..................................... Discount allowed for prompt payment of taxes...... Interest: Overdue taxes and bank balances........... Election and registration .......................... Fire Department.................................... HIGHWAYS— Improved Road System Fund ..................... Special Road and Bridge Fund................... Incidental Expenses ................................ Insolvent and Erroneous Account ................... Jail and Sheriff's Office .............................. Justice of Peace and Constables...................... Law Department................................... Lighting............................................ Orphans' Court...................................... Outdoor Pensions................................... Property Purchased at Towson Sale.................. Police Department .................................. PUBLIC SCHOOLS— Running Expenses............................. New Buildings................................. Publishing and Printing............................. Refunded Taxes (Annex)............................ Removed Cases...................................... Removing Garbage . . ............................... Repairs and Improvements to County Buildings, Etc. Sanitary Expenses .................................. Support of Insane .................................. Watchmen. Keepers, etc., Court House............... Refunded Taxes .................................... Liberty Loan Bonds ................•................. "Witness Fees....................................... Interest Liberty Loan Bonds ........................ Dog Licenses...................................... 1 7,000.00 10,000.00 600.00 24,000.00 300.00 15,000.00 800.00 18,000.00 9,000.00 5,000.00 25,000.00. 52,000.00 155,708.00 212,907.00 5,000.00 5,000.00 16,000.00 2,500.00 3,000.00 57,000.00 4,000.00 2,000.00 500.00 35,000.00 838.726.0* 29,887.00 2,500.00 1,000.00 12,000.00 20,000.00 9,000.00 16,000.00 6,000.00 500.00 3,003.44 14.00 4,516.19 18,078.53 1,570.00 252.41 14,108.^7 6,753.93 49.60 2.08 4,378.62 1,519.46 5.40 ' 5,000.00 8.67 2,823.00 2,777.50 244.31 207.20 2,016.70 _____ 4,500.00 Total Appropriations...........................................$ 1,100,928.00 Total Receipts other than Levy and Liquor Licenses............................ $ 71,829.11 3 5 10,003.44 10,000.00 614.00 24,000.00 300.00 15,000.00 800.00 18,000.00 9,000.00 4,516.19 5,000.00 18,078.53 26,570.00 52,252.41 169,816.07 219,660.93 5,049.60 5.000.00 16,002.08 6,878.62 3,000.00 57,000.00 4,000.00 2,000.00 2,019.46 35,005.40 343.726.00 29,887.00 2,500.00 8.67 3,823.00 12,000.00 20,000.00 9,000.00 18,777.50 6,000.00 744.31 207.20 2,016.70 4,500.00 .$ 1,172,757.11 4 £ 10,598.64 15,296.41 307.00 29,895.22 363.50 382.06 17,280.00 9,000.00 11,553.32 30,317.61 73,817.88 229,602.59 277,313.43 21,113.23 5,000.00 16,079.39 1,785.80 2,050.00 55,491.08 3,420.40 1,730.00 4,685.71 37,241.39 338,726.00 34,507.00 4,300.94 2,113.30 512.10 10,540.00 42,483.65 11,276.64 16,490.34 5,060.00 1,366.86 4,216.96 Excess of Expenditures Over Total Amt. Available. 5 $ 595.20 5,296.41 5,895.22 63.50 6,553.32 3,747.61 21,565.47 59,786.52 57,652.50 16,063.63 77.31 2,666.25 2,235.99 4,620.00 1,300.94 2,105.13 22,483.65 2,276.64 622.55 4,216.96 Excess of Total Amt. Available Over Expenditures. 6 307.00 15.000.00 417.94 720.00 4,516.19 18,078.53 5,092.82 950.00 1,508.92 579.60 270.00 5,000.00 3,310.90 1,460.00 2,287.16 940.00 207.20 2,016.70 4,500.00 Total Amount Available (appropriations and receipts other than Levy and Liquor Licenae). Total Expenditures....................................................................................... Excess of Expenditures over Income ..........................................................VoieoiVoR" Total Expenditures. Column No. 4.................................'.......................... j'^jHiSi? Total Amount Available Column No. 3........................................................ i,iu,lt>t.il .$ 153,161.84 Excess of Expenditures over Total Amount Available.................. Excess of Expenditures over Total Amount Available, Column No. 5. $220,324,801 Excess of Total Amount Available over Expenditures, Col. No. 6... 67,162.96 INCOME. LEVY..........................................................$ 1,101,045.00 DEDUCT: Difference between estimated basis, $13,519,132.00 and actual basis, $11,100,804.00, Stock of Maryland Corporations as per statement of State Tax Commissioners!, $2,418,328.00 • at $1.00 per hundred ..................................... 24,183.28 $ 1,325,918.95 166,769.81 $ 1,159,149.14 - $ 220,324.80 $ 67,162.96 Liquor Licenses 1,076,861.72 10,458.31 Total Income ..........................................$1,087,320.03 $ 153,161.84 Total expenditures as per Column No. 4, Exhibit B, of this report ............................... LESS: Refunds, Column No. 2, Ex. B, of this report Net Expenditures ................... Excess of Expenditures over Income. 1,325.918.95 71,829.11 .$ 1,254,089.84 166,769.81 $1,254,089.84 $1,254,089.84 EXHIBIT C. COMPARATIVE STATEMENT OP INCOME AND EXPENSES for the six years ended May 31, 1920 1914 Total Income...................................$1,312,093.91 Total Expenditures............................. 1,333,334.41 Excess of Income over Expenditures.......... Excess of Expenditures over Income.............$ 21,240.50 1915 $ 1,505,177.09 1,460,459.38 $ 44,717.71 1916 $ 1,653,398.13 1,744,253.95 $ 90,855.82 1017 $ 1,766,856.00 1,622,279.54 $ 144,576.46 1918 $1,802,643.18 1,731,729.56 1919 $¦1,571,095103 1,555,905.94 1920 1,087,320.03 "1,254,089.84 $ 70,913.62 $ 15,189.09 $ 166,769.81 MADE INNOVATION IN ART $139,983.15 Fra Angelico the First Painter to De. pict Angels as Being of the Gentler Sex. Fra Angelico was the first painter who ventured to depict angels of the gentler sex. This was deemed a bold and unscientific innovation by churchmen of his time; inasmuch as it had always been understood that there was no such thing as a female angel. As a matter of fact, there is no authority for lady angels except in art. , Modern pictured angels, however, are nearly all of the female persuasion ; and it will be noted that usually they are blondes. But the archangels are invariably represented as of male sex. Among all the celestial hosts, only the seven archangels are known as Individuals and by name. These, as named in the Bible, are Michael, Gabriel, Raphael, Uriel, Jophiel, Cha-muel and Zadkiel. Michael is the captain general and leader of the heavenly armies. It was he who conquered Satan and drove him, with his rebellious legions, out of Heaven. He is understood to have been in command of the band of angels .who, in obedience to divine orders, performed the work of constructing the universe. In painting he is represented with a pair of scales, which he will use on the day of judgment to weigh the souls of the dead. Gabriel, the angel of the annunciation, has in his charge the celestial trearary. Raphael Is chief of the guardian angels, whose business it is to look out for the welfare of mag-kind. Uriel is the regent of the sun. Jophiel is caretaker of the tree of knowledge; and it was he who drove Adam and Eve out of Eden. Chamuel was the angel who wrestled with Jacob, and it was Zadkiel who stayed the hand of Abraham when about to sacrifice his son Isaac. Alloy of Great Strength. Blakmetal, the Italian war alloy of Adolfo Pouchain, is claimed to have greater strength than steel or any other metal with a higher limit of elasticity. It is an alloy of zinc and cof> per, endures a high temperature and resists corrosion better than copper. Its lightness, great strength and non-corrosiveness have fitted it especially for airplane and ship construction. Though stated to be not yet fully developed, its varieties offer advantages in working as substitutes for steel, brass and aluminum, and can be cast, turned, drawn, forged rolled and stamped. iSORCHED MOW IS GOOD Legend of the Lotus. The lotus is closely identified with the ancient Egyptian religion, and was dedicated to Osiris, no Egyptian thinking of approaching a temple without three of the blossoms in his hand. The name was given it, according to mythology, when a beautiful nymph of the same name, heartbroken over the coldness of Hercules, went to Hebe for sympathy, and by her was transformed into a flower. The Greek hero taking ship shortly afterward with Hylas, a youth he loved as his own son, came to an island where the latter landed, and searched for 'a spring. He found one in the center of a pool, the pool being covered with beautiful blossoms. As Hylas stared at them, Lotus in her nymph form, emerged from the blossom and drew him to her arms, and' then to the depths of the pool, where he drowned. Government Will Redeem It If It Possible to Recognize It as Currency. Is When the Chicago fire occurred and subsided many people scrambled through the embers to find the safes in which their money had been put away. With impatient hands these safes were opened to see the condition of the contents. In many instances this haste was expensive. Flames • were not able to penetrate these safes to consume the contents. Being airtight there was not enough oxygen in them to create a blaze. But in many of them there was still heat. When air was let into these safes they burst into flame and the contents were consumed. -Had they not been opened their contents would have been intact. By the time the Baltimore and San Francisco fires came such safe owners as banks had acquired more wisdom. Ample time was given for them to cool off. In most cases it was found that the paper money was dried and lifeless but still intact. Much of it went back into circulation. More of it was replaced by the government with new money. Even when little but ashes is left the government will redeem burnt money if the bills are still recognizable. Such bills, carefully packed in cotton batting that they may not be ground into a powder, are still as good at the treasury as though they were in the original form. They will be identified and reissued. CAME WITH THE GLACIERS Little Cinquefoil Made First Visit to America Hundreds of Thousands of Years Ago. Near the very tip of Mount Beacon, on the Hudson highlands, there grows a small white flower known to botanists as "Polentilla Trldentata," or three-toothed cinquefoil. Its history is a« long as its name, and goes back hundreds of thousands of years. In that remote period of the world the glaciers came creeping down from the north, burying under snow and ice all the country north of Long Island and central New Jersey. The cinquefoil came with it, for the cinquefoil is a hardy little chap, and loves the bitter weather as much as the familiar snow blossoms. When the glacier took up the great retreat a few flowers and a few birds and beasts were left stranded in a climate that slowly but surely warmed until the summers were almost tropical in their heat, and, not being designed for such torrid days, the species slowly died out, first the flowers, then the beasts and lastly the birds, until now there are many varieties that have been destroyed. The cinquefoil is one of the few that remained true to type, and is now found in plenty near the Arctic circle. In appearance it resembles somewhat the wild strawberry plant both in blossom and leaf, although the fruit is not edible, being small, dry and bitter. "Down East" Expressions. When a South county farmer is tiring from laborious work, he announces that he is "most dead beat" or "bushed" and asks some one to "spell" him—to relieve him by taking a turn at the work. When perspiring he "sweats like a butcher" and when he "talks turkey" he says things to please his auditors. When angry he may be said to be "mad as a hatter" or a "beaver" although the application is not apparent to the philologist. To go into a passion is to "fly off the handle" and his oaths vary in intensity from "Cats-foot, I swow, I vum, I swan, dog-gonett," and "Blame it," to "Dad-fetchet."—Boston Globe. Dishonesty. Let a bishop appear and members of his church will be preached a great sermon. The appreciation is for the man's reputation and position. Thousands of books actually worthless receive what is called appreciation because they are written by noted men, printed by noted publishers. You laugh at the jokes of a clown but would not smile at the same nonsense offered by a neighbor. How the children laugh at the teacher's jokes. How an agent laughs at your jokes when he thinks he has you in a buying humor. We are actually honest about *ne,—E. W. Howe's Monthly.