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Series Information
BALTIMORE CITY
BALTIMORE CITY ARCHIVES
(City Auditor)
1852-1862
BRG6

Series Description

The position of City Auditor was created in 1852 to audit the municipal tax and assessment collections, work formerly done by the City Register. In 1853 the work of the City Auditor was changed to the collection of tax arrearages, formerly done by the City Collector, and the auditing duties were returned to the City Register. This Office of City Auditor was abolished in 1857 with the creation of the City Comptroller in an effort to streamline the municipal financial machinery. Since a considerable number of accounts remained open, the auditor continued to function until 1859, when all responsibilities were then transferred to the City Comptroller. In 1860 the City Auditor's position was briefly revived - this time as a joint position with the Comptroller; by 1862, however, all the work of the auditor had been absorbed into the Offices of Collector and Comptroller. The modern City Auditor's Office dates from 1926 and the establishment of a Department of Audits has no relationship with this earlier position.

For more information about the City Auditor see Ord. 58 (1852); Ord. 17 (1853); Ords. 10 and 60 (1855); and Ord. 8 (1857). See also references to the office in Jacob H. Hollander, The Financial History of Baltimore (Baltimore: Johns Hopkins Press, 1899) .






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Found 5 total items for this series.

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DateSeries NameDescriptionMSA Citation
  Details1853-1855JournalDaily account of tax receipts and various other financial transactions. Volume generally shows work of City Collector, Appeal Tax Court, City Commissioners, and the other municipal agencies.BRG6-1
  Details1854, 1856Cash BooksRecord of the collections of tax arrearages showing owner and amount of arrearage. Individual volumes for state and city taxes for 1854; cash book for 1856 does not indicate either form or tax.BRG6-2
  Details1855Tax Sales RecordDaily account of property sold at auction for tax arrearages. Information includes a complete description of the property, name of the highest bidder, and amount of bid.BRG6-3
  Details1856-1859City Auditor's CorrespondenceThis series contains the City Auditor's and City Collector's daily reports to the City Register, describing property sold at public auction for tax arrearages and for the opening and paving of streets. Information includes a complete description of the property, the names of the property holder and highest bidder, an account of the sale, and the name or names of the streets to be opened or paved.BRG6-4
  Details1857-1859ReportsMonthly reports of tax arrearages collected and monies expended by the auditor, as well as interest accrued. The purpose for which taxes were collected include public schools, courts, city poor, internal improvements, pumps, and paving and grading. Expenditures most frequently listed are tax refunds, auditor's commissions or checks, public printing, coroners' inquisitions, and jurors' orders.BRG6-5
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