The Financial Administration of the Cities of Maryland

So many interests are involved in the question of taxation that it would be hardly possible to cover the entire ground in a dissertation of this kind. However, an attempt is made here to briefly trace the development of the financial administration of the cities of Maryland from the first crude methods used in Revolutionary days to the efficient and scientific system of city accounting in use today. The taxpayer in former days was interested in the payment of his taxes, but showed a great deal of indifference to the administration of the tax by the several officers whose duty it was to finance the several activities of the Government. This condition is becoming less common, due to the fact that many of the irregularities and misuses of the trust placed in the municipal as well as higher officers, have been brought to the people through different forms of publicity. Local debts and the ever increasing demands of our municipal institutions warrant the careful examination of the thoughtful taxpayer, in order that he may know how the money which he pays into the treasury is expended. He should have the assurance that he receives the greatest possible returns from his investment, in the form of good government, up to date improvements, and the promotion of the general welfare of the people in the city. A study is here attempted of the financial administration of the cities having a taxable basis of property value of approximately one million dollars and over, which numbers six or seven, as shown by statistics of the State of Maryland for the year 1919.