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1909 Second Biennial Report of the State Auditor : State of Maine, 1909-1910, Vol. 2

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Recommended Citation Maine State Auditor, "Second Biennial Report of the State Auditor : State of Maine, 1909-1910, Vol. 2" (1909). Auditor’s Documents. Paper 93. http://digitalmaine.com/audit_docs/93

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SECOND BIENNIAL REPORT

OF THE

STATE AUDITOR

For the Fiscal Years Ending

December 31, 1909 and December 31, 1910

AUGUSTA KENNEBEC JOURNAL PRINT I9XI STATE AUDITOR. CHARLES P. HATCH Augusta, Maine. Appointed by June 12, 1907. .Term expired December 31, 1908 Elected September 14, 1908 Term expired December 31, 1910

CLERKS. ELBERT D. HAYFORD • Augusta, Maine. LEE D. HODGKINS Augusta, Maine. WARREN P. DOUGHTY Gray, Maine. Miss WINONA I. NORCROSS Augusta, Maine. Miss ALICE T. WESTON Augusta, Maine. Miss MARY T. MURPHY ...Augusta, Maine. STATE OF MAINE.

OFFICE OF STATE AUDITOR, AUGUSTA, December 31, 1910.

To the Honorable Senate and House of Representatives, in Legislature assembled: In accordance with the provisions of Section 7, of Chapter 147, of the Public Laws of 1907, the Auditor begs to submit to the Legislature a full and accurate statement of the financial condition of the State and of the financial transactions thereof for the two years ending with the thirty-first day of December, 1910. Full tabulations hereinafter show the bonded debt and other liabilities as well as the resources as they existed on January 1, 1909, January 1, 1910, and December 31, 1910.

The net debt of the State on December 31, 1910, was $2,206,460 68 On January 1, 1909, it was 1,054,961 89

"Showing an increase of $1,151,498 79 • in the two years ending with December 31, 1910.

Many of the accounts in the treasury have been running so long and with only crude records that it is a gigantic task to establish their correctness. The Auditor has not been able to reach this work yet and urges that it be done without delay, as it is important that the basis of the accounts and funds be accurate. Accounting in the Auditor's office has been very difficult in­ deed. The office being a new one, it has not been possible to get the same general classification of expenditures from all de­ 4 AUDITOR'S REPORT.

partments and institutions. The correspondence necessary to the securing of details of receipts has been large. The verification of payments to the state treasurer, owing to the lack of a general system of reports, has been slow and un­ satisfactory. An audit of the state treasurer's accounts is worthless unless by some means verification may be had. Any- auditor should be reluctant to certify to the correctness of such accounts with no better facilities than we have at the present time for establishing the accuracy of them. With the exception of the State Prison and State School for Boys, the various institutions and departments are upon a sys­ tem of accounting which permits the sending of their vouchers through the Auditor's office. The state treasurer however has thus far failed to accede to the Auditor's demand to file the vouchers for his payments with the Auditor in accordance with Section 4 of Chapter 147 of the Public Laws of 1907. It is a fact well recognized by those who have business rela­ tions with the State that its method of payment is cumbersome and extremely unsatisfactory to the creditor and that it tends to increase cost of nearly everything which the State purchases. There should be no reason why any bill actually due should not be paid promptly when properly authenticated by the same per­ sons who can do so now only at meetings of the Governor and Council; it adds nothing to the importance of the transaction to delay it until the date assigned for a meeting of the Governor and Council, when owing to the volume of transactions it can. and does have less attention than if taken up in the regular course of business. The functions of the executive council as an auditing or pay­ ing body are subordinated to other less important matters with the result that millions of dollars are expended annually with no more knowledge of their legality or effectiveness than if they did not affix their names to the Governor's warrant; and yet all important contract engagements calling for the expendi­ ture of large amounts are delayed and embarrassed awaiting such formal action by the Council. If all payments could be made direct from the State treasury in the regular course of business for the institutions as well as the departments upon authentication by the Auditor and the Governor, many execu­ AUDITOR'S REPORT. 5 tives offices could be abolished and our administrative expenses reduced. It must be borne in mind that the direct tax assessed in a given year has very little effect upon the revenues of the State treasury for that particular year, for the very good reason that a very large portion of the assessment is made to cover an ex­ penditure to occur after the first of January the following year; and that the payment of the tax by the towns and the expendi­ ture by the State Treasurer are merely an exchange of receipts to an extent which very nearly absorbs the entire tax assessed. It is a fact also that the actual revenues of the treasury applicable to ordinary expenditures for the first six months of the year (barring the last ten days in June) will not greatly exceed $300,000.00. When it is taken into account that the ordinary department expenses for that same period will aggregate nearly $1,000,- ooo.co, it is readily seen that the revenues for that period are very far short of the actual expenses. No payment of any description should be made from the State treasury unless the same is authorized by law and an appro­ priation made therefor; and the transferring and juggling of appropriations should be prohibited. Where appropriations are made for specific fiscal years as at present, it is difficult to en­ force compliance with specific provisions of law without work­ ing a harsh injustice through withholding appropriations over a lapsing period. In the absence of any authority of law the Auditor can not make appropriations available after they have lapsed, and thus it sometimes happens that the Auditor is forced to-yield in his requirements and that appropriations have to be paid where compliance with law has not been obtained, because further withholding of the funds means impairment of the main objects of the appropriation. All reports of receipts and expenditures, of any and all branches of the government, which have heretofore been sent to the Governor and Council, should hereafter be filed with the Auditor. It is to be regretted that the public welfare can not be placed above party politics and personal interest. A bill designed to facilitate the financial transactions of the State and to simplify its fiscal affairs was submitted to the judiciary committee of the 6 AUDITOR'S REPORT.

74th Legislature but met opposition from personal interests be­ cause of fancied grievances and the interests of the people suf­ fered in consequence. The Auditor very strongly urges the following changes in old laws, and the enactment of new laws affecting payments by the State Treasurer, viz: 1. Repeal of Section 23 of Chapter 2 of the Revised Stat­ utes, thus removing provisions which are inconsistent with Chapter 147 of the Public Laws of 1907. 2. A provision of law requiring that all moneys or funds coming into the possession of any institution, department, or administrative branch of the government should be promptly- paid into the State treasury under such regulations as the Au­ ditor may prescribe, and that the payment of all expenses and charges incurred by or on account of such institutions, depart­ ments, etc., should be paid from the State treasury under such regulations as the Auditor may prescribe. 3. A law or resolve authorizing the adjustment in the trust funds of the Penobscot Indians. A resolve of the last Legis­ lature appropriated to the Indians for the interest of the in­ creased fund but made no provision for taking up such increase in the accounts of the State Treasurer or the Auditor. 4. Up to the present time no provision of law appears either granting authority for the acceptance of, or other recognition of the Isaac Sanford trust fund for the deaf, dumb and blind, amounting to $600.00. Provision should be made to apply the interest on that sum annually either to the institutions for the deaf, dumb and blind or authorizing its expenditure under the direction of the Governor and Council. 5. Repeal of Section 46 of Chapter 2 of the Revised Stat­ utes, relating to the purchase of stationery by the Secretary of State. While the law as it now stands would seem to offer some advantages, its practical application proves the reverse. At present the Secretary of State's department is embarrassed by its operation and all other departments are equally embar­ rassed, while the loss from over-purchased and unused materials will be large. Much can be saved and greater convenience had by permitting the chiefs of departments to fill their require­ ments within the limits of their appropriations. AUDITOR'S REPORT. 7

6. Where the statute provides that State officers "shall" per­ form certain duties, it implies no obligation to perform such duties and incur expenses after an appropriation has been ex­ hausted or if no appropriation has been made. It quite often happens, however, that where the statute directs the perform­ ance of certain duties that no appropriation is made or one has become exhausted and thus expense is incurred without proper means of payment; this difficulty may be cured by simple pro­ vision of law. 7. Neither departments nor State institutions should incur charges for legal services except under the direction of the Attorney General. The location of the several departments should be sufficiently established by law so that further com­ plication arising from charges by officers for their expenses to and from their homes and their stay at the capitol may be elimi­ nated. Such law should make it certain that no officer whose place of business is at the capitol shall charge his expenses to and from his home and his stay in Augusta. 8. Under bur present law there is no authority whereby the Auditor may enforce payment to the State Treasurer of funds collected by any department which by the terms of law should be paid over to the State Treasurer. A general law should be enacted which would authorize the Auditor to require sufficient bond of any officer or other person having custody of State funds or property when no other special provision of law exists. 9. The enactment of an embezzlement law which will reach any and all State officers, their clerks, agents or others having custody of State funds or property; and would especially urge the adoption of a provision punishing false entries or the de­ struction of any documents or records of any kind whatsoever bearing upon the receipt of moneys or payment of the same by such person. The audit of the accounts of the Maine Agricul­ tural Experiment Station was delayed and embarrassed by reason of the failure of the Director of the said Station to pro­ duce his records of receipts and expenditures which he stated he had destroyed for a period of five years preceding March 1, 1910. A conference with the Attorney General brought out the fact that we have now no law which will effectually punish a person who destroys those records which are the only evidence of the faithful performance of his duty. We would also recom­ 8 AUDITOR'S REPORT.

mend that such law be so framed that the Auditor may adminis­ ter oaths and examine witnesses upon any matters relating to the conduct of any examination or audit by him pursued. 10. A provision of law prohibiting State or county officers whose salaries are fixed by law from drawing any other com­ pensation for their services from any appropriation not specifi­ cally made for such salary. n. A feature of our procedure that should receive imme­ diate attention by law or otherwise is the purchase of property of various kinds and character which is never accounted for afterward. Only the Adjutant General's department has any comprehensive system for the care and accounting of State property. Thousands of dollars are spent annually for prop­ erty by the various departments where all trace of the same is lost after having been charged to the appropriation. The cus­ todian of property is no less chargeable for his failure to ac­ count for its value than if it were so much cash. 12. Under the present law there are only a few instances where the purchase of postage for the departments is author­ ized. A general law providing the authority for purchase of postage and the payment of expressage, telephone and tele­ graph expenses should be enacted. 13. Some general law should be provided for limiting and controlling the employment of clerks or other persons by vari­ ous departments and institutions. 14. A law also should provide that the Secretary of State shall certify to the Auditor all appointments made by the Gov­ ernor and Council of commissions issued upon elections by the people or the Legislature and where the salaries are required to be certified by the Auditor. 15. The law in relation to f ranchise taxes upon corporations should require payment during the fiscal year of the assessment, and if then unpaid at the end of such fiscal year, should be advertised and declared forfeited if not paid during the suc­ ceeding fiscal year. If such a provision were a part of the gen­ eral corporation law it would be notice to new corporations of its full effect. 16. Provision should also be made by law that assignments of claims against the State or any department, institution, com­ AUDITOR'S REPORT. 9 mission, or board of trustees, should not be effective unless the same are filed with the State Auditor. 17. That Chapter 147 of the Public Laws of 1907 be so amended as to require the Auditor to report annually instead of biennially as at present. Where the biennial period ends Dec. 31st it is a practical impossibility to close the accounts of the last year of the period so as to make report upon the same for the then incoming Legislature. It is noted also that the Auditor's term of office expires by law on the same date that the biennial period closes, thus forcing upon his- successor the duty of pre­ paring the report required by law. 18. In his last biennial report the Auditor recommended a change in the fiscal year, and while it was admitted to be a de­ sirable change and one involving a careful study of our financial system, no one cared to assume the task of framing such law and pressing it to final enactment. While the law requires the Auditor to make recommendations for the betterment of the service, it should not be necessary for him to follow up the suggestions and press them to final passage. The Auditor renews his recommendation made in the last biennial report that the termination of the fiscal year should be changed from Dec. 31st to June 30th for all branches of the government. So many reasons can be advanced in support of such action that it hardly seems possible to delay it longer. The various departments and institutions which have given the mat­ ter attention are a unit in favor of the change. It is not a valid argument against such action to say that it will require an appropriation for two and one-half years as against only two years previously. What may seem to be an objection from a political point of view should not be allowed to interfere with the enactment of a law which will work for the manifest advantage of the State. 19. Reasonable provision should be made by an appropria­ tion to enable the Auditor to procure extra assistance to review the several funds, as well as to secure a proper audit of the accounts of departments, institutions and commissions formerly entrusted with the expenditure of public moneys. 10 AUDITOR'S RETORT.

It has not been possible up to this time to arrange all of the information relating to expenditures in satisfactory form for the printer, but it will follow promptly as an appendix to this report. REMARKS. In the tabulations which follow hereinafter, the Auditor has adopted those figures shown by the State Treasurer's reports prior to 1908. RESOURCES. Jan. 1. Jan. 1. Dec. 31. 1909. 1910. 1910. Cash on hand (See Schedule No. 1) $568,534 44 $75,823 55 $135,722 26 State Taxes Due and Unpaid. 1910, See Schedule No. 2 0 0 1,771,649 68 1909, See Schedule No. 2 0 1,018,840 65 218 90 1908, See Schedule No. 2 1,038,598 28 761 02 0 1907, See Schedule No. 2 1,961 51 528 23 40 93 1909, Maine Forestry District See Schedule No. 2 0 4,516 06 0 1910, Maine Forestry District, See Schedule No. 2 0 0 8,461 35 Trust Funds, Invested, Sec Schedule No. 3. Maine State College of Agricul­ ture and the Mechanic Arts (University of Maine) United States Land Scrip Fund 118,300 00 118,300 00 118,300 00 Maine State College of Agricul­ ture and the Mechanic Arts (University of Maine) Abner Coburn Fund 100,000 00 100,000 00 100,000 00 Union Mutual Life Insurance Co., Portland 102,000 00 102,000 00 102.000 00 Maine Insurance Co., Portland.. 110,000 00 110,000 00 110,000 00 Maine State Relief Association, Portland 37,406 02 37,406 02 38,906 02 Maine Live Stock Insurance Co., Portland 10,100 00 0 0 National Casualty Co., Portland, 1,827 74 1,800 00 1,800 00 Fraternities Health and Acci­ dent Association, Richmond.. 3,487 00 2,987 00 3,487 00 Prudential Health and Accident, Insurance Co 0 500 00 500 00 American Royal Circle, Augusta, 1,100 00 1,100 00 0 Tho Loyal Protective Associa­ tion, Boston 1,000 00 0 0 The Brotherhood Accident Co., 0 1,000 00 1,000 00 The Sagamore Health and Acci­ dent Association, Sanford... 500 00 500 00 1,500 00 The Portland Casualty Co., Port­ land 500 00 500 00 500 00 Accounts Receivable. County of Aroostook, expenses Deputy Enforcement Commis­ sioners 0 67 54 1 25 County of Androscoggin, Ex­ penses Deputy Enforcement Commissioners 0 3,145 58 9,825 39 County of Cumberland, Ex­ penses Deputy En orcement Commissioners 0 0 4,791 12 County of Knox. Expenses Dep­ uty Enforcement Commission­ ers 0 161 52 1,011 15 AUDITOR'S REPORT. II

RESOURCES— Concluded. Jan. 1.1909. _ Jan. 1,1910. Dec. 31,1910.

County of Penobscot, Expenses S ED{0r~t. ,C°mml.8: o 7,171 78 21,296 69 County of Piscataquis, Expenses Deputy Enforcement Commis- sloners 0 0 16 31 County of , Expenses Deputy Enforcement Commis- sioners 0 1Z1 33 403 County of York, Expenses Dep­ uty Enforcement Commission- ^ Q 203 County of Aroostook, Overpay- mont of tax 0 30 u County of Franklin, overpay- ment of tax 0 26 u County of Somerset, overpay- ment of tax 0 4 51 ° City of Auburn, sale of liquors, City of Bath, sale of liquors. ... c? Town of Bethol, sale of liquors, bl Town of Farmington, sale of liquors 44~ 98 City of Gardiner, sale of liquors, ooo City of Lewiston, sale of liquors, b4 City of Portland, sale of liquors, 6,601. 08 Town of Randolph, sale of liq­ uors *97 74 City of Rockland, sale of liq- uors • 435 43 Town of Wiscasset, sale of liq- uors 414 33 Total resources $2,095,314 99 $1,587,235 30 $2,446,609 36 The Maine Insane Hospital, Abner Coburn Fund, which appeared in this Schedule in the Auditor's Report for 1907-1908 is now omitted as it is held by the Maine Insane Hospital and forms no part of the assets of the State Treasury. It is also omitted from the liabilities upon Trust Funds.

LIABILITIES. Jan. 1,1909. Jan. 1,1910. Dec. 31.1910. Bonded Debt (<8'cc Schedule No. If.) Loan of .June 1, 1804 refunded £182,000 00 $182,000 00 $182,000 00 Loan of Oct. 1, 1869 refunded.. 247,0v- 00 247,000 00 247,000 00 Municipal War Debt Loan 700 00 700 00 700 00 Maine Insane Hospital, Coburn Trust Fund Loan 50,000 00 50,000 00 50,000 00 University of Maine, Coburn Trtist Fund Loan 100.000 00 100.000 00 100.000 oo University of Maine, U. S .Land Scrip Fund Loan 118,300 00 118,300 00 118,300 00 Temporary Loan (See Schedule No. 5) 0 0 300,000 00 Trust Funds, Interest Bearing (Sec Schedule No. 6). Permanent School Fund 445,711 79 445*915 14 446.103 44 Lands Reserved for Public Use, 309.268 98 322.763 00 333.162 98 Penobscot Indians Fund 73,828 48 72,328 48 72,328 48 Passamaquoddy Indians Fund.. 33.140 7 Z 34,840 72 35,249 25 Foxoroft Academy Fund 1.000 00 1,000 00 1.000 00 Hebron Academy Fund 1,000 00 1.U00 00 1,000 00 Houlton Academy Fund 2.000 00 2,o00 00 2.000 00 School District No. 2, Madison, 1,000 00 1,000 00 1,000 00 Isaac San ord Legacy to State School for Boys 700 00 700 00 700 00 Helen A. Gil man Logacy to Maine Insane Hospital 1,000 00 1,000 00 1,000 00 Joseph H. Williams Legacy to Maine Insane Hospital 1,000 00 1,000 00 1,000 00 12 AUDITOR'S REPORT.

LIABILITIES—Continued. Jan. 1.1909. Jan. 1.1910. Dec. 31, 1910.

Madawaska Territory School Fund 5,000 00 5,000 00 5,000 00 Jordan Forestry Fund 0 1,000 00 1.000 00 Maine Industrial School, Hallo- well. viz : Peter Lane Fund 0 1,156 65 1,156 65 Fliza Mustard Fund.. . 0 3,912 50 3,912 50 Augustus Hopkins Fund, 0 1,000 00 1.000 00 Nellie F. Shaw Fund. . 0 0 4,750 00 Trust Funds, Non Interest Bear­ ing (See Schedule No. 7). Maine Stato College of Agricul­ ture and the Mechanic Arts (University of Maine) United States Land Scrip Fund.... 118,300 00 118,300 00 118,300 00 Maine State College of Agricul­ ture and the Mechanic Arts (University of Maine) Abncr Coburn Fund 100,000 00 100,000 00 100,000 00 Isaac Sanford Legacy for Deaf, Dumb and Blind 600 00 600 00 600 00 Auburn Trust Co., Auburn, Re­ ceivers" Fund 30 19 30 19 30 19 Richmond Savings Bank, Re­ ceivers' Fund 117 47 117 47 117 47 Maine Benefit Association, Re­ ceivers' Fund 275 76 275 76 275 76 Public Administrators Fund. . . . 3,639 14 4,139 13 5,108 47 Union Mutual Life Insurance Co., Portland 102.000 00 102,000 00 102,000 00 Maine Insurance Co., Portland. . 110,000 00 110,000 00 110,000 00 Maino State Relief Association, Portland 37,406 02 37,406 02 38,908 02 Maine Live Stock Insurance Co., Portland 10,100 00 O 0 National Casualty Co., Portland, 1,827 74 1,800 00 1,800 00 Fraternities Health and Acci­ dent Association, Richmond . 3,487 00 2,987 00 3,487 00 Prudential Health and Accident Insurance Co 0 500 00 500 00 American Royal Circle, Augusta, 1,100 00 1,100 00 0 The Loyal Protective Associa­ tion, Boston 1,000 00 0 0 The Sagamore Health and Acci­ dent Association, Sanford. . . . 500 00 500 00 1,500 00 The Portland Casualty Co 500 00 500 00 500 00 The Brotherhood Accident Co. . 0 1,000 00 1,000 00 Sundry Funds Continuing by Lavo, viz: (See Schedule No. 8). Dog Licenses Received Preced­ ing Year 32,108 39 33,685 31 30,879 96 Fines and Licenses for Protec­ tion of Game 41.614 17 50,643 39 48,848 41 County Taxes Due Counties. . . . 19,529 87 0 Fees and Fines Sea and Shore 0 Fisheries lo, 61 Fees Organizing Trust Compa­ 0 0 nies 147 20 Maine Forestry District Fund. 247 20 345 10 Unexpended 987 77 3,339 10 Appropriations Unexpended but Continuing by Law. viz: (See Schedule No. 9). Improvement of State Roads. . 20,711 84 Eastern Maine General Hospi­ 34.882 04 132.505 60 tal, Bangor, For Children's Ward 7,500 00 Militia Fund ' 0 0 0 6,305 08 Naval Militia Fund 0 8,335 13 Spanish War Claims 0 6.074 08 345 39 X.75G 62 1,753 46 AUDITOR'S REPORT. 13

LIABILITIES—Concluded. Jan. 1,1909. Jan. 1,1930. Dec. 31,1910.

Enlargement of State House. . . 0 ^ Maine School for Feeble Minded. 0 1,000 00 .,AAAA AA Town of Franklin for Bridge... 0 0 10,000 00 Other Liabilities, viz: (See Schedule No. 10). School and Mill Fund Appor- ™ ,00 ^_ - _A1 AOK K(J tioned Preceding Year 839,926 00 869,188 19 1,501,435 5 Railroad and Telegraph Tax Due Towns, Apportioned Preceding B1 13g>870 74 132,078 37 Unpaid Warrants Outstanding. . 0 242,286 41 384,644 75 Total Liabilities $3,150,276 88 $3,612,925 17 $4,653,070 04 L?s~ Total Roseu rces .... 2,095,314 99 1,587,235 30 2,446,609 36

Net Debt $1,054,961 89 $2,025,089 87 $2,206,460 68

Deficit Preceding Year. .. . $"0,787 98 $180,770 81 Before finally closing the accounts for 1908 it was found that the fund for Reduction of Public Debt, 563.00 should have been "written off as' m°r® had been purchased than tbe amount of this fund, also It was '<""}<> "J® w amount shown for "Unpaid Warrants Outstanding, ^64.50, „ • ... h , in calculation Dec. 31. 1906. and should have been written off. while the bal anco of Fines and Licenses for the Protection o Game for 190i o • " ' - have been shown in the liabilities. After these corrections the Net Debt for January 1, 1909, was reduced $586.27 to agree with that given in the last biennial Report of the Auditor, page 1205. SCHEDULE No. 1. CASH ON HAND AND ON DEPOSIT. „ . v . $5,019 43 Cash on hand Deposit Balances. _ First National Dank. Augusta isipr. or Granite National Bank, Augusta iS'ifo g8 Augusta Trust Company, Augusta i».'« i° Stato Trust Company, Augusta 'iao 8? First National Dank, llangor Second National Bank, Bangor Merchants' National Dank. Bangor o.uou on Eastern Trust and Banking Company, Bangor -.872 Kenduskeag Trust Company, Bangor 2,^uj ox Merrill Trust Company, Bangor Ducksport National Dank, Bucksport 'Sol K7 First National Bank, Portland ?' Canal National Bank, Portland 2„ft Q„ Portland National Bank, Portland " Fidelity Trust Company, Portland Total 13°'702 83 $135,722 26 SCHEDULE No. 2. STATE TAXES. 1907. * «i of,x 51 Hulance due January 1. 1909.. •••••• 143 3 28 Amount received by Treasurer In 1909 ; S528 23 Balance due January 1, 1910. ....••• •• 487 30 Amount received by Treasurer in Balance due December SI,

19°8- . . $1,038,598 28 Roltmoe due January 1, 1909...••••• . .. 1,037,837 26 Amount received by Treasurer in 1909 p„. 761 02 Balance due January 1, 1910. 1,544 71 Amount received by Treasurer in 1910 . 783 69 Overpaid ,M id. AUDITOR'S REPORT.

STATE TAXES— Concluded.

1909. Amount assessed by Chapter 411, P. & S. Laws 1909 $1,280,651 55 Amount received by Treasurer in 1909 267,810 90 Balance due January 1, 1910 $1,018,840 65 Amount received by Treasurer in 1910 1,018,621 75 Balance due December 31 1910 218 90 1910. Amount assessed by Chapter 412, P. & S. Laws 1909...' $2,143,156 47 Knox County schodule adds less by 02 Sagadahoc County schedule adds more by 01 Net difference in schedules 01 Summary by counties adds less by 01 02 Correct assessment $2,143,156 45 Amount received by Treasurer in 1910 371,506 77 Balance due December SI, 1910 $1,771,649 68 MAINE FORESTRY DISTRICT TAX. 1909. Amount assessed $63,945 44 Amount received by Treasurer in 1909 59.429 38 Balance due December 31, 1909 $4,516 06 Amount roceived by Treasurer in 1910 4,775 11 Accumulations added to fund 1910 $259 05 1910. Amount assessed $63,945 44 Amount roceived by treasurer in 1910 55,484 09 Balance due December 31, 1910 $8,461 35

SCHEDULE No. 3.

TRUST FUNDS. INVESTED, DECEMBER 31, 1910. Maine State College of Agriculture and the Mechanic Arts Coburn Trust Fund. $100,000 State of Maine Reg. 4s due July 1, 1917. . $100,000 00 Maine State College of Agriculture and the Mechanic Arts, (Land Scrip Fund). $118,300 State of Maine Ros. 5s due June 1, 1919. . 118,300 00 Union Mutual Life Insurance Co., Portland. $50,000 United States 4s 1925 $50,000 00 $50,000 Commonwealth of 3s 1930.. 50.000 00 $2,000 American Realty Co. 5s 1941 2,000 00 102,000 00

Maine Insurance Co., Portland. $15,000 Kings County Elevated R. R. Co. 4s, 1949, 1st raortcage $15,000 00 $10,000 Rumford Falls Power Co. 4!As, due 1929. .. 10,000 00 $15,000 Aurora Elgin & Chicago R. R. 1st Mtg. 5s, 1941 15,000 00 $10,000 Lake Shore & Southern Ry. 25 yr. gold 4s, 1931 10,000 00 $5,000 Columbus Buckeye Lake & Newark Traction Company 5s, 1921 5,000 00 $20,000 Union Electric Co., Dubuque, , 1st Mtg. 5s, 1924 20,000 00 $20,000 , New Haven & Hartford R. R. Co. Deb. 4s, 1955 20,000 00 $15,000 Consolidated Electric Light Company of Maine 1st Consolidated Mortgage 4%s, » 1925 15,000 00 110,000 W AUDITOR'S REPORT. 15

TRUST FUNDS. INVESTED. DECEMBER 31, 1910— Concluded.

Maine State Relief Association, Portland. $2,000 Oxford Paper Co., 1st Mort. 5s. 1921 $2,000 00 $2,000 Portland Water Company 4s 1927.... ••••• 3.000 00 $2,000 Oakland Water Company 1st Mtg. 5s. 1918, 52 $500 Newport Water Co. Consol. Mtg. 4s. 1929... 500 00 $2,000 Rorkland Water Co.. 1st Mt?. 5s, 1919 . . . . 2.000 00 $1,000 Empire Coke & Tnter-Urban Gas Co. 5s. 1923. 1,000 00 $1,000 Piddeford & S aoo Water Co. 4s. 1924, 1st Mtg. 1.000 00 $2,000 Broekton Street Rwy. 5s. 1st Mtz. 1924.... 2.000 00 $1,000 Fastport Water Co. 5s, 1st Mtg. 1918 1.000 00 $1,000 Huntington Water Co. 5s, 1940 1,000 00 $2,000 Stan dish Water & Construction Co. 1st Mtg. 5s 1913 2,000 00 $1,000 East Liverpool Railway Co. 1st Mtg. 5s, 1917, 1.000 00 $1,000 Aurora. Flzin and Chicago Rv 5s, 1941.. 1.000 00 $1,000 Citv of Toledo. , Ref. 4s, 1917 1.000 00 $1,000 Villaeo of Toronto. Ohio. 5s, 1920...... 1,000 00 $2,000 Washington County, Maine, 4s, R. R. aid. opt. 1922 ••;••• 2'000 00 $1,000 Plainfield Gas & Electric Light Co. 1st Mtg. 5s, 1911 1'000 00 $2,000 Banzor & Aroostook R. R. Consol. Mtg. 4s, •j 951 2,000 00 $2,000 Evansvillo Suburban & Newburg Ry. 5s, 1st Mortgage, 1934 2.000 00 Deposit book, Portland Savings Bank, Portland.... 3,20b 02 Deposit book, Chapman National Bank, Portland.... 200 00 Deposit book, Chapman National Bank, Portland. ... <00 00 Deposit book, Maine Savinzs Bank. Portland 2,500 00 3 shares First National Bank, Portland 300 00 ^0 shares Chapman National Bank, Portland. 2,000 00 $1500 Portland Railroad Co. 3V2s. duo 1951 1,500 00 38,906 02 National Casualty Co., Portland. $1,000 St. Joseph Railway," Light, Heat & Power Co., Mo.. 1st mortzage 5s, 1937 $1,000 00 8 shares Winchester National Bank, Winchester, N< H 800 00 1,800 00

Fraternities, Health and Accident Association, Richmond.. . . 100 Imperial Japanese Government 2d Series 4^% Sterling loans 1925 $487 00 $500 Portland & Rumford Falls Ry. Col. Tr. 4s, 1934 500 00 5 shares Now York Central & Hudson River R. R. . 500 00 20 shares Continental Mills, Lewiston, Maine. . . . 2,000 00 3,487 00 Prudential Health and Accident Insurance Co., Bingham. Deposit Book, State Trust Company, Augusta 500 00 Brotherhood Accident Company, Boston, Mass. $1^00 Boston & Maine R. R. 4s due 1942 1.000 00 Sagamore Health & Accident Association, Sa71- ford, Me. $500 Commonwealth of Massachusetts 4s, 1914 500 00 SI.000 Sioux City Servlco Company 5s, 1928 1,000 00 1,500 00

Portland Casualty Co., Portland, 5500 Portland & Rumford Falls Ry. Col. Tr. 4s, 1934 500 00 Total 477,993 02 I6 AUDITOR'S REPORT.

SCHEDULE No. 4.

BONDED INDEBTEDNESS OF STATE. Loan of Juno 1, 18G4, Refunded June 1, 1889. . eg R Date. Outstanding Outstanding Outstanding Interest or Maturity.

e. Jan. 1. 19o9. Jan. 1,1910. Dec. 31,1910. per annum. p, at R ou C

1889. June 1 3 R June 1, 1911 S2 000 00 $2,000 00 $2,000 00 $60 00 8 R June 1. 1914 60,000 00 50,000 00 50.000 00 1.500 00 3 R Juuel, 1915 40,000 00 40.000 00 40,000 00 1,200 00 8 It June 1, 1920 40.000 00 40,000 00 40.000 00 1,200 00 S R Junel, 1921 50,000 00 50,000 00 50.000 00 1,500 00 $182,000 00 $182,000 00 $182,000 0C $5,460 00

Loan of Oct. 1, 18G9, Refunded Oct. 1, 1889.

3 It Oct. 1, 1911 $20,000 00 $20,000 00 $20,000 00 3 R Oct. 1, 1912 28,0 X) 00 28,000 00 28 000 00 3 R Oct. 1. 1913 23.000 00| 23.000 00 28,000 00 3 R Oct. 1. 1914 28,000 001 28,000 00 28.000 00 3 R Oct. 1. 1915 28.000 00! 28,000 00 28.000 00 3 R Oct. 1, 1910 28.000 00; 28.000 00 28.000 00 3 R Oct. 1. 1918 10.000 00 10,000 00 10,000 00 8 R Oct. 1, 1919 21,000 00 21,000 00 21.000 00 3 R Oct. 1, 1920 16,000 001 16,000 00 16,000 00 3 R Oct. 1. 1921 23,000 00j 28.000 (X ) 28.000 00 3 R Oct. 1. 1922 3,000 00 j 3,000 00 3,000 00 3 R Oct. 1, 1923 3,000 00 1 3.000 00 3.000 00 3 R Oct. 1, 1924 3.000 00 3,000 00 3.000 00 3 it Oct. 1. 1925 3.000 00! 3,000 00 3,000 00 $247,000 00! $247,000 00 $247,000 00

Municipal War Debt Loan.

1869 Oct. 1 6 c Oct. 1. 1889 *700 00 8700 00 8700 00

Maine Insane Hospital, Coburn Trust Fund Loan.

1888 Dec. 13 4 R July 1, 1917 850,000 00 850.000 00 850.000 00 82.000 00

Maine Stato College of Agriculture and the Mechanic Arts, (University of Maine), Coburn Trust Fund Loan.

1889 Feb. 5 4 R July 1, 1917 1100,000 00 8100,000 00 8100,000 00 84,000 00

Maine State College of Agriculture and the Mechanic Arts, (University of Maine), United States Land Scrip Loan.

1899 June 1 5 R Juuel, 1919 8118,300 00 8118.300 00 8118,300 00 85.915 00 Total 8098,000 00 8698,000 00 8698,000 00 824,785 00 AUDITOR'S REPORT. 17

SCHEDULE No. 5.

TEMPORARY LOAN. g.

Re Out­ Out­ Out­ T nterest Increase Date. Maturity. standing standing standing per since or Jan. 1, Jan. 1, Dec. 31. annum. Jan. 1.

6 , s 1909. 1910. 1910. 1909. « up Co

1910 July 20. 0 R Jan. 20. 1911 8300.000 00 8300.000 00

Note. The above loan was discounted at the rate of 4.90%.

SCHEDULE No. 6.

TRUST FUNDS, INTEREST BEARING. Balance Balance Balance Jan. 1, 1909. Jan. 1, 1910. Dec. 31. 1910. Permanent School Fund. (Chapter 15, Sec. 122, Revised Statutes) 445,711 79 Additions During 1909. Dec. 31, Allagash PI -o3 35 Bal. previous year. . . . 445.711 79 445,915 14

Additions During 1910. Dec. 31, Allagash PI 188 30 Bal. previous year ..-..445,915 14 446.103 44

Lands Reserved for Public Uses. (Chapter 7, Sees. 16-19 Revised Statutes) 309,262 98 Additions During 1909. July 22, Magalloway PI 1,679 39 Dec. 13, No. 17 R 11, Alla­ gash 282 13 No. 16, R 10, Alla­ gash 151 63 No. 16, R 11 Alla­ gash 303 92 No. 17, R 10, Alla­ gash 194 90 Stockholm PI 487 92 Westmanland PI. . .2,594 24 Wlntervllle PI 114 69 Hammond PI 3,503 42 New Canada PI. ... 42 14 3 R 3 W. B. K. P., Franklin 101 12 3 R 4 WBKP, Frank­ lin 91 05 Dallas PI 30 35 Coplln PI 77 61 Drew PI 380 63 Lakovllle PI 248 95 5 R 8. Penobscot . . 10 00 Dead River. Somerset 20 36 Caratunk PI.. Somer­ set 179 24 Jackman PI., Somer­ set 2,169 89 I8 AUDITOR'S REPORT.

TRUST FUNDS. INTEREST HEARING- Continued. Balance Balance Balance Jan. 1.1909. Jan. 1.1910. Dec. 31, 1910.

Dennistown PI., Som­ erset 836 44 13,500 02 Balance previous year ....309,262 98 322.763 00

Additions During 1910. Dec 21, No. 16 R 10, Allagash 214 66 No. 16 R 11, Allagash 224 14 No. 17 R 10, Allagash 367 23 No. 17 R 11, Allagash 163 19 Connor PI 35 21 Cary PI 20 26 Hammond PI 671 94 Wade PI 385 24 Cyr PI 639 81 New Canada PI 2,852 83 Eagle Lake PI 374 53 No. 13 R 11, WELS.. 118 21 Coplin PI., Franklin. 60 84 3 R 4.WBKP, Franklin 91 20 Dallas PI., Franklin.. 36 43 3 R 3, WBKP, Frank­ lin 101 15 Jackman PI., Somer­ set 1.051 17 The Forks PI., Som­ erset 8 09 West Forks PI., Som­ erset 1,177 85 Dennistown PI., Som­ erset 1,528 31 5 R 8, W. E. L. S., Penobscot 10 13 Webster PI., Penob­ scot 82 82 Lakeville PI., Penob­ scot 732 04 Stacyville PI., Penob­ scot 178 44 4 R 2, WBKP, Oxford 42 76 5 R 3, WBKP, Oxford 401 26 5 R 4, WBKP. Oxford 634 21 Lincoln PI., Oxford .. 2,639 58 Codyville PL, Wash.. 7 00 Dec. 28, Connor PL, Aroos. . . 549 45 15 399 98 Balance previous year ....322,763 00 338,162 98

Fenobacot ' Fund. (Chapter 7, Resolves 1830 and Chapter 158, P. L. 1835 73,828 48 Reduction During 1909. Aug. 24, Withdrawn per order of Gov- to ernor and Council dated Aug. Nov. 18, 24, 1909 1,500 00 Balance previous year..73,828 48 72,328 48 72,328 48

Foasamaquoddy Indiana' Fund (Chapter 51, Resolves 1853 and Chapter 241 Resolves 1868) 33,140 72 Additions During 1909. Dec. 30. Indian Township Stumpage 1,700 00 Balance previous year ...33,140 72 34,840 72 AUDITOR'S REPORT. 19

TRUST FUNDS. INTEREST BEARING—Concluded. Balance Balance Balance Jan. 1, 1909. Jan. 1, 1910. Dec. 31.1910.

Additions During 1910. Dec. 20, Indian Township Stumpage 408 53 Balance previous year ....34,840 72 35,249 25

fox croft Academy. (Chapter 277, Resolves 1868) . .. 1,000 00 1,000 00 1,000 00 Hebron Academy. (Chapter 278, Resolves 1868) .... 1,000 00 1,000 00 1,000 00 kioulton Academy. (Now Ricker Classical Institute) ^ _ .. (Chapter 370, Resolves 1864) . . 2,000 00 2,000 00 2,000 00

School District No. 2 Madison. n (Chapter 74, Resolves 1883) ... 1,000 00 1,000 00 1,000 00

Isaac Sanford Legacy, State School for Boys. (Chapter 143, Sec. 17, Revised Statutes, and Chapter 197, Sec. 3- 4, Public Laws 1856) 700 00 700 00 700 00 Helen A. Oilman Legacy to Maine In­ sane Hospital, Augusta. _ _ (Chapter 131, Resolves 1905) ... 1,000 00 1,000 00 1,000 00

Joseph II. Williams Legacy to Maine Insane Hospital, Augusta. _ (Chapter 220, Resolves 1897) ... 1,000 00 1,000 00 1,000 00

Madawaska Territory School Fund. (Chapter 100, P. & S. Laws 1861, and Chapter 251, P. & S. Laws 1863) 5,000 00 5,000 00 5,000 00

Jordan Fund. (Chapter 67, Resolves 1909) 0 1,000 00 1,000 00 Maine Industrial School for Girls, Hal- lowell, Trust Funds. viz:—Peter Lane Fund 0 1,156 65 1,156 65 Eliza Mustard Fund 0 3,912 50 3,912 50 Augustus Hopkins Fund. . . 0 1,000 00 1,000 00 Nellie F. Shaw Fund 0 0 4,750 00 (Chapter 171, Public Laws 1909). Total 874,643 97 895,616 49 916,363 30

SCHEDULE No. 7.

TRUST FUNDS, NON-INTEREST BEARING AND INVESTED.

Maine State College of Agriculture and the Mechanic Arts, (University of Maine) Land Scrip Fund. (Chapter 130, Sec. 4, Revised Stat­ utes, U. S., approved July 2, 1862 ; Chapter 274, Resolves 1863; Chapter 342, Resolves 1864 ; Chap­ ter 13, Resolves 1881: Chapter ResoWes" 18S89)883 !. ^• • •' 118,300 00 118,300 00 118,300 00 Maine state College oj Agriculture and the Mechanic Arts (University 0f (Chapter IoTrSSKS 1 8$') .. 100,000 00 100,000 00 100,000 20 AUDITOR'S REPORT.

TRUST FUNDS, NON-INTERET BEARING AND INVESTED—Continued. Balance Balance Balance Jan. 1,1909. Jan. 1,1910, Dec. 31,1910. Isaac Sanford Legacy for Deaf, Dumb and Blind. (Find no legislative acceptance of this bequest as a Trust Fund. See State Treasurer's Report for 1854 for terms of bequest) 600 00 600 00 600 00 Auburn Trust Company, Auburn. (Chapter 48, Sec. 45, Revised Stat­ utes 30 19 30 19 30 19

Receivers Deposit as follows: Balance due J. H. Blan- chard, Auburn, Me 55 Balance due Albert Larra- bee. Assignee of J. A. Bowie, Auburn, Maine. . .27 11 Balance due A. A. Jackson. Auburn, Maine 1 28 Balance due George C. Lord, Auburn, Maine 1 25 Total ..30 19 Richmond Savings Bank, Richmond. (Chapter 48, Sec. 45, Revised Stat­ utes) See detail in Appendix .... 117 47 117 47 117 47 Maine Benefit Life Association, Auburn, Maine. (Chapter 49, Sec. 72; and Chap­ ter 48, Sec. 45, Revised Statutes) See detail in Appendix 275 76 275 76 275 76 Public Administrators' Fund. (Chapter 66, Section 30-32, Re­ vised Statutes) 3,639 14 4,139 13 5,108 47 Date of Deposit Estate of Amount Nov. 11, 1899 Geo. S. Lester . .$ 49 05 Jan. 28 ,1903 James Mulligan. 499 47 Nov. 3, 1905 Eliza Allard ... 487 01 Sept. 20, 1906. Daniel H. Burns 2,353 20 Oct. 25, 1906 Fred Ricketts . . 47 66 Dec. 6, 1906 Jane Lester .... 202 75 July 8, 1909 Dominick Ucci . . 499 99 Sept. 8, 1910 Lore P. Brons- don 207 03 Dec. 10, 1910 Dominik Jarus- zewicz 1. 532 42 Dec. 20, 1910 Bridget Dunn .. 229 89 Total 5,108 47 Chapter 66, Sec. 32, Revised Statutes, "If the heirs, widow, or next of kin, to any such in­ testate, or other lawful claim­ ants, do not demand such mon­ ey within twenty years from the time of its deposit, it shall be forfeited to the State." Union Mutual Life Insurance Company, Portland, Maine. (Chapter 49, Sect. 59, R. S.) .... 102,000 00 102,000 00 102,000 06 Haine Insurance Company, Portland, Maine. (Chapter 49, Sec. 59, R. S.) 110,000 00 110,000 00 110,000 00 AUDITOR'S REPORT. 21

TRUST FUNDS, NON-INTEREST BEARING AND INVESTED— Concluded. Balance Balance Balance Jan. 1,1909. Jan. 1, 1910. Dec. 31, 1910. Maine State Relief Association, Port­ land, Maine. (Chapter 49, Sec. 140, R. S.) 37,406 02 37,406 02 38,906 02 Maine Live Stoclc Insurance Company, Portland, Maine. (Chapter 311, Sec. 11, Private and Special Laws 1907) 10,100 00 0 0 National Casualty Company, Portland, Maine. (Chapter 49, Sec. 123-126, R. S.) 1,827 74 1,800 00 1,800 00 Fraternities Health and Accident Asso­ ciation, Richmond, Maine. (Chapter 49, Sees. 123-126, R. S.) 3,487 00 2,987 00 3,487 00 Prudential Health and Accident Insur­ ance Co., Bingham, Maine. (Chapter 49, Sees. 123-126, R. S.) 0 500 00 500 00 American Royal Circle, Augusta, Maine. (Chapter 49, Sec. 139, R. S.) .... 1,100 00 1,100 00 0 The Loyal Protective Association, Bos­ ton, Mass. (Chapter 80, Sec. 3, P. L. 1905) . 1,000 00 0 0 The Sagamore Health & Accident Asso­ ciation, Sanford, Maine. (Chapter 49, Sec. 123, R. S.) 500 00 500 00 1,500 00 Portland Casualty Company, Portland, Maine. (Chapter 49, Sec. 123, R. S.) 500 00 500 00 500 00 The Brotherhood Accident Company, Boston, Mass. (Chapter 49, Sec. *23, R. S.) 0 1,000 00 1,000 00

Total 490,883 32 481,255 57 484,124 91

SCHEDULE No 8.

SUNDRY FUNDS CONTINUING BY LAW. Dog Licenses Received Preceding Year. (Chapter 222, Sec. 14, P. L. 1909) 32,108 49 33,685 31 30,880 96 Fines and Licenses for Protection of Game. (Chapter 32, Sec. 56, R. S.) 41,614 17 50,643 39 48,848 41 County Taxes Due Counties. (Chapter 9, Sec. 41, R. S. as amended by Chapter 259, P. L. 1909) 19,529 87 0 0 Fees and Fines, Sea and Shore Fisheries. (Chapter 41, Sec. 61, R. S.) 167 61 0 0 Fees, Organizing Trust Companies. (Chapter 96, Sees. 7 and 21, P. L. 1907) 147 20 247 20 345 10 Maine Forestry District Fund, Unex­ pended. (Chapter 193, Sec. 13, P. L. 1909) 0 987 77 3,339 10

Total 93,567 24 85,563 67 83,413 57 22 AUDITOR'S REPORT.

SCHEDULE No. g. APPROPRIATIONS UNEXPENDED BUT CONTINUING BY LAW. Balance Balance Balance Jan. 1.1909. Jan. 1. 1910. Dec. 31,1910. Improvement of State Roads. (Chapter 112, Sec. 12, P. L. 1907 1909™ende<1.by. Ch.aPter.69'. .P ." 20,711 84 34,882 94 132,505 60

Eastern Maine General Hospital. Ban- gor, for Children's Ward. n (Chapter 18, Resolves 1907) .... 7,500 00 O o Militia Fund. 1909 2°6'. .SeC.U°n 88' T- •L- 0 6,365 98 8,335 13

"01,O(Chapter loefsec. 88, P. L. 1909) 0 6,074 08 345 39

Spanish War Claims. , ... .. (Chapter 49, Resolves 1909) .... 0 1,756 62 1,753 46

Enlargement of State House. , (Chapter 156, Resolves 1909) ... 0 155,064 48 71 00

Maine School for Feeble Minded. (Chapter 182, Resolves 1909) ... 0 1,000 00 0

Town of Franklin for Bridge. ,...... (Chapter 273. Resolves 1909) 0 0 10,000 00

Xota, 28,211 84 205,144 10 153,010 58

SCHEDULE No. 10. OTHER LIABILITIES. School and Mill Fund Apportioned Pre- ceding Year. (Chapter 15, Sects. 122-123, R. S.) and (Chapter 111, Public Laws 1907, Chapter 177, P. L. 1909, Chapter 198, P. L. 1909) 839.926 00 869,188 19 1,501,435 56 Railroad and Telegraph Tax Due Towns, Apportioned Preceding Year. (Chapter 8, Sees. 24 and 35, R. S.) 125,044 51 135,870 74 132,078 37 Unpaid Warrants Outstanding 0 242,286 41 384,644 75 Total 964,970 51 1,247,345 34 2,018,158 68

CONDENSED STATEMENT OF INCOME DURING 1909 State taxes 1,307,111 83 County taxes 62,887 94 Corporation taxes 194,587 35 Maine Forestry District taxes 59,429 38 Savings Ranks taxes 471,173 73 Tax on trust and banking companies 94,507 41 Tax on loan and building association 369 49 Tax on insurance companies 117,678 10 Tax on railroad companies 626.986 62 Tax on telephone companies 43.887 19 Tax on telegraph companies 306 08 Tax on parlor and sleeping car companies 1,620 16 Tax on express companies 15,939 17 Tax on collateral inheritance 77,957 53 Tax on special insurance brokers 207 39 Fees, analysis commercial fertilizers 4,250 00 Fees, applicants for admission to bar 680 00 Fees, attorney general's office 6,640 00 Fees, board of embalming examiners 7 39 65 Fees, board of registration of medicine 933 31 AUDITOR'S REPORT. 23

CONDENSED STATEMENT OF INCOME DURING 1909— Concluded. Fees, board of dental examiners 560 00 Fees, enforcement commission 1,738 49 Fees, commissioners of pharmacy 1,299 50 Fees, inspectors of steamboats 962 00 Fees, itinerant venders 25 00 Fees, insurance commissioner 21,528 00 Fees, land agent and forest commissioner 34 00 Fees, organizing new corporations 89,888 50 Fees, organizing trust companies 100 00 Fees, secretary of state's office 9,107 15 Licenses, automobile 6,505 39 Licenses, foreign corporations 1,030 00 Licenses, private detectives 40 00 Licenses, and fines for protection of game 44,380 45 Licenses, dogs 43,218 00 Fines, sea and shore fisheries department 4,878 76 Shore rentals, Penobscot Indians 2,572 50 Trust funds: Maine Industrial School 6,069 15 Lands reserved for public uses 13,500 02 Passamaquoddy Indians 1,700 00 Public administrators' fund 449 99 Jordan forestry fund 1,000 00 Permanent school fund 203 35 22,972 51 Assessment for care of trust deposits, State Treasurer 200 00 Duties on commissions 2,830 00 Cost advertising delinquent corporations refunded... 144 00 Interest (miscellaneous) 181 88 Interest on deposit balances 6,777 85 Sales of liquor, state liquor agent 34,984 16 Profit on sales, reporter of decisions 500 00 Release and fee, lands sold for faxes 2 50 Per capita tax for support of schools in unorganized townships 949 60 Counties for services and expenses deputy enforce­ ment commissioners 67 97 Registration of Vital Statistics 146 91 Cost of advertising land sale 26 00 Salary of state assessors refunded 250 00 Sale of real estate, Eastern Maine Insane Hospital. .. 3,000 00 Collections for support of Insane 4,004 57 Prevention of contagious diseases among horses and cattle, balance of 1907 appropriation ... 54 41 Payments refunded 520 50 Transfers of accounts 1,638 43 Miscellaneous items 84 15 Sales of stationery to departments by Secretary of State 2,555 37 3,397,054 18 Cash on hand January 1, 1909 568,534 44 Total 3,965,588 62 ITnpaRJ Warrants Outstanding 242,286 41 Grafid Total $4,207,875 03

CONDENSED STATEMENT OF EXPENDITURES DURING 1909. Adjutant General's Department. Salary of Adjutant General $1,800 00 Salary of two clerks 1,900 00 Stationery, office supplies, etc 3,248 83 Militia fund 36.455 27 Keeper of arsenal property at Bangor 100 00 Providing official flag of State of Maine 180 00 Payments to Spanish War veterans for services rendered during war with Spain 15 64 Claim for disability 38 02 Extra pay of Maine volunteers in war with Spain. 22 00 Support of naval militia 1,925 92 Testimonials for honorably discharged soldiers and sailors 150 00 Preservation of regimental rolls 1.681 32 Jefferson C. Smith, State Secretary 300 00 47.817 00 24 AUDITOR'S REPORT.

CONDENSED STATEMENT OF EXPENDITURES DURING 1909—Continued.

Appropriations Involving All Departments. Binding and stitching 1907 deficiency $3,540 76 ,fin, u Stationery, 1907 deficiency 66 38 »,ooi Attorney General's Department. Salary of Attorney General •*>""" "JJ Salary of Assistant Attorney General t.iao su Expenses t'SZi Z? Printing, binding, ruling and stitching, etc ik% en Arrest and apprehension of criminals Jjr .... Costs in criminal prosecutions 1 a »,b44 Bank Examiner's Department. Salary of Bank Examiner * n-ra 22 Salary of clerks ono 75 Traveling expenses „ - Printing, binding, ruling and stitching, etc...... x,o*» u- Salary of Deputy Bank Commissioner, clerk hire and incidental expenses i-4*" 8"'!D4 " Bath Military and Naval Orphan Asylum. eann on

XMaiTntlens.an™ce. • :::::::: s"oo oo 9,'00 0 oo Board of Dental Examiners. Board of Dental Examiners 416 17 Board of Examiners of Applicants for Admission to the Bar. , Board of Bar Examiners Ml " Board of Embalming Examiners Board of Embalming Examiners 88 Board of Railroad Commissioners Salary of commissioners, clerk and assistant clerk, $9,022 58 Books, maps, stationery, etc 4.724 44 Printing and binding report „ Xo icnai 9* Investigation of railroad accidents 37 .IX lb.uae Board of Registration of Medicine. Board of Registration of Medicine 027 1° Board of State Assessors. Salaries of Board of State Assessors $5,250 00 Salary of clerk 1.200 00 Stationery, oflice supplies, etc 3,942 S2 Traveling expenses 1,143 93 Description and exploration of wild lands ?2r 5 Town of Starks IJg 7j> Town of Old Orchard 6,515 50 Northern Telegraph Company 495 00 William R. Marshall, administrator of the estate of William C. Marshall 314 88 24,080 78 Bureau of Industrial and Labor Statistics. Salary of Commissioner $1,500 00 Clerk hire, special agents, etc 3,500 00 Printing, binding, ruling and stitching, etc 2,600 00 7,600 00 Charitable, Benevolent and Educational Institutions. Property exempt from taxation $1,671 00 Women's Christian Association of Lewiston tor the benefit of the Hayes Young Women's Home 1,000 00 Temporary Home for Women and Children at Port­ land 3,500 00 Bar Harbor Medical and Surgical Hospital, Bar Harbor 2,000 00 Bath City Hospital of Bath 3,500 00 Maino Institution for the Blind at Portland 15,000 00 Maine Eye and Ear Infirmary of Portland 5,000 00 Children's Hospital at Portland 45,000 00 Maine Home for Friendless Boys at Portland 2,000 00 Holy Innocents' Home at Portland 2,500 00 AUDITOR'S REPORT. 25

CONDENSED STA TEMENT OF EXPE NDITURES DURING 1909.— Continued. Eastern Maine General Hospital at Bangor 5,000 CO Central Maine General Hospital at Lewiston 14,000 00 Maine State Sanatorium Association at Hebron. . . . 47,500 00 Sc. Elizabeth's Roman Catholic Orphan Asylum at Portland 2,500 00 Knox County General Hospital at Rockland 4,000 00 York Hospital at York Village 1,500 00 King's Daughters' Union of Bangor 500 00 Healy Asylum at Lewiston 4,000 00 Children's Aid Society of Maine at Belfast 4,500 00 Augusta City Hospital at Augusta 6,000 00 Maine General Hospital at Portland 22,000 00 Bangor Children's Home at Bangor 1,500 00 Good Samaritan Home Association at Bangor 1,200 00 Lewiston and Auburn Children's Home at Lewiston 1,000 00 Sisters of Charity of City of Lewiston for use of Girls' Orphanage 2,500 00 Saint Marie's General Hospital at Lewiston 10,000 00 Trull Hospital Aid Association at Blddeford 1,000 00 Children's Heart Work Society of Maine at Portland 500 00 Northern Maine General Hospital at Eagle Lake.... 2,000 00 Maine Children's Home Society at Augusta 1,250 00 Women's Christian Temperance Union Temporary Home for Children 750 00 Webber Hospital Association at Biddeford 13,000 00 Children's Protective Society of Portland 500 00 Hospital of Daughters of Wisdom at St. Agatha. . . . 2,500 00 Old Town Hospital 1.000 00 Waldo County General Hospital 2,500 00 Maine Mission for the Deaf at Saco 200 00 Bates College at Lewiston for central heating plant 15,000 00 Wilton Academy for repairing school building. . . . 7,500 00 Eastern Maine General Hospital, erecting and equip­ ping children's ward 7,500 00 264,071 00

Commissioner of Agriculture. Central Maine Fair Association for premiums $2,068 75 Central Maine Fair Association 501 00 Salary of Commissioner 1,500 00 Salary of clerk 1,000 00 Traveling expenses 391 75 Printing, binding, ruling and stitching, etc 5,983 42 Improving and protecting dairy interests 4,907 79 Enforcement of laws relating to the sale of impure food 2,881 09 Aid to agricultural societies 12,679 44 Farmers' Institutes and Dairymen's Conference. . . . 2,973 15 Farmers' Institutes and Dairymen's Conference, 1908 deficiency 37 62 Protection of trees and shrubs 24,985 74 Maine State Pomological Society 1,000 00 Eastern Maine State Fair 907 00 Eastern Maine State Fair to encourage pomology... 750 00 Maine State Agricultural Society 937 00 * Maine State Agricultural Society for industrial ex­ hibits 1,500 00 Purchasing, stocking and equipping of farm for scientific orcharding 10,000 00 Agricultural statistics 3,000 00 Androscoggin Valley Agricultural Society for current expenses 500 00 78,503 75

Commission for Enlargement of State House. Commission for enlargement of State House 19,935 52

Commissioner of Highways. Road from Seboomook to Pittston farm $750 00 Road from Smith farm to North East Carry 2.000 00 Town of Concord for repairing highway... 900 00 Bridge over St. Johns river between Van Buren and _ St. Leonard's O'IAA AA Salary of Commissioner 2,500 00 Salary of Assistant Commissioner 1.500 00 Salary of book-keeper J'JJg Stenographer and extra clerk hire DU 26 AUDITOR'S REPORT.

CONDENSED STA TEMENT O F EXPENDITURES DUR ING 190 9.—Continued Traveling and Incidental expenses i'orl ™ Office furnishings and equipment J.^OO 00 Bridge across Fish river...... e.085 4s Printing, binding, ruling and stitching, etc 3,fa^9 00 Improvement of State roads, 1907, deficiency 3,448 70 Town of Masardis, bridge across Aroostook river 0,000 oo improvement of State roads, 1908 15,654 90 Town of Oakfleld to rebuild bridge across east branch of Mattawamkeag river Road from Brownville to Katahdin Iron Works.... oOO 00 Town of Ilowland for repairing piers and bridges across Piscataquis river Bridge between Old Town and Mllford 1,^50 oo Repairs of highway from Wilton to Weld through Washington and Perkins plantation 1,000 oo Town of Bingham for building and repairing high- ^vay •••«• ••••••»•«••• •• • 181 Town of Frankfort, rebuilding and repairing bridges 2,222 22 Town of Jonesboro, for repairs of bridge 972 38 Town of Trescott for maintaining roads and bridges 250 00 Town of Addison, for support of bridges 500 00 Town of Mt. Chase for repair of roads and bridges. . 145 83 Town of Norridgewock for free bridge 3,500 00 Repair of roads in Elliottsville 400 00 Road in Jerusalem and Crocker townships 750 00 Repairing carry road between Umbagog and Rich­ ardson lakes 1.000 00 Repairing highway in the town of Greenbush 600 00 Town of Cutler for repair of roads and bridges 500 00 Town of Rome for maintaining roads and bridges. . 250 00 Town of Millinocket for repairing road 500 00 Town of Whitneyville for repairing bridge 2,000 00 City of Gardiner and town of Randolph 2,000 00 Repair of road from Roach river to Grant farm. . . . 750 00 Town of Roxbury for road construction in 1908. . . . 123 75 Town of Abbot for State road construction in 1908. . 140 00 Town of Sebec. bridge across Sebec river 3,750 00 Drew plantation for repair of bridge across Matta­ wamkeag 500 00 Highway bridge across east branch of Penobscot river in town of Medway 10,000 00 Towns of Maehiasport and E. Machias 499 70 Roads in Indian township 3,500 00 Bridge across Kennebec river between Fairfield and Clinton 12,500 00 Town of Dresden for maintaining bridges 500 00 City of Eastport for repairing bridge. . . .• 1,000 00 Macwahoc plantation for State road 100 00 Town of Frenchville for State road 141 75 Road between Patten and Trout Brook farm 1,500 00 Construction of bridges on road Northeast Carry to Chesuncook 500 oo Bridge between Solon and Embden 20,000 00 Town of Iffland Falls, bridge across west branch of Mattawamkeag 2,500 00 County of Penobscot, maintenance of bridge between Old Town and Milford 2,335 22 County of Franklin for road from Madrid through "E" plantation 750 00 Improvement of State roads 112,911 49 256,816 35

Commissioners of Pharmacy. Expenses of Commissioners. 1908 deficiency $440 34 Expenses of Commissioners . 1,009 52 1 455 86

Commissioners for the Promotion of Uniformity of Legislation. Expenses of Commissioners 218 49

County Attorneys. Eugene A. Holmes, County Attorney of Aroostook County #96 27 Salaries of County Attorneys 12,95o 00 13,046 27 AUDITOR'S REPORT. 27

CONDENSED STATEMENT OK EXPENDITURES DURING 1909— Continued.

Eastern Maine Insane Hospital. Salaries of Superintendent, Assistant, Physicians, In­ terne. Treasurer, Steward, etc $7,158 33 Addition to boiler house, new buildings, deficit 37.403 00 Purchasing Morse farm 4,500 00 Steam sterilizer, tools, machinery, etc 6,168 61 Concrete walks, water shed, etc 38,017 44 Construction of fire-proof building 87.500 00 Support of patients 23.525 97 204,273 35 Enforcement Com mission. Salaries of three Comissioners $4,358 30 Clerk hire, traveling and other incidental expenses.. 2,174 09 Printing, binding, ruling and stitching, etc 691 40 Deputy Enforcement Commission 24,039 6< 31,263 46 Executive Department. Renewal of insurance policies on State property.... $3,000 00 Purchase of portraits of Governors Chamberlain and Garcelon ^00 00 Salary of Governor 3,000 00 Salary of private secretary to Governor 1.100 92 Salary of messenger to Governor and Council * 500 00 Salary of stenographer to Governor and Council .... 1.000 00 Pay roll of Council Jn Visiting committee to insane hospitals 424 60 Visiting committee to State School for Doys 197 56 Contingent fund of Governor and Council 12,000 00 Postage, stationery, office supplies, printing, bind­ ing, etc 1,756 74 Salary of Pension Clerk *'"*2^ 22 Stenographer and clerk hire in pension office 624 00 Salary of Auditor of State Printing 1,500 00 Clerk hire, stationery, office supplies, etc., of the office of Auditor of State Printing 1,713 90 Filing cases and office equipment for Auditor of State Printing 300 00 Visiting committee to State School for Boys, de­ ficiency 20 00 Printing and binding report of commissioners on Maine soldiers' monument at Salisbury, N. C 288 00 Maine Historical Society for documentary history of Maine 2,500 00 Expenses of delegates to International Tax Associa­ tion 229 90 37,448 88

Fort William Henry. Fort William Henry at Bristol 1,500 00 Inland Fish and Game Commission. Salary of chairman of commission and one asso­ ciate commissioner $3,000 00 Salary clerk 1,000 00 Fines and licenses for the protection of game 35.351 23 Fish hatchery and feeding stations 21 Bounty on bears killed in Franklin Co 22 Bounty on bob-cat. loupeervier and Canada lynx.... 122 00 Bounty on bears killed in Oxford County 50 00 Fred A. Houdlette & Son, Inc., Boston, for water pipe for Moxie hatchery 105 98 Screening Messalonskee lake °00 00 Eddie McCormick of So. Bancroft for damage by deer to crops • • • 10 00 Bounty on bears killed in Washington and Hancock Counties * 100 00 87,838 12 Inspectors of Dams and Reservoirs. Per diem and expenses 15 98 Inspector of Factories, Workshops, Mines and

Salary of Inspector...... •••••; 22 Printing of blank forms and distribution of same. . 279 83 Expenses of Inspector ' 2,620 96 28 AUDITOR'S REPORT.

CONDENSED STATEMENT OF EXPENDITURES DURING 1909— Continued.

Inspectors of State Prison and Jails. Per diem anil expenses $1,500 00 Postage, stationery, etc • •• • ••••••'• 1„ 12 ., KO- Inspectors of State prison and Jails, 1907 deficiency, 99 07 1,585

Inspectors of Steamboats. Per diem and expenses i ono on Aid of navigation Moosehead lake one, on • Aid of navigation Sebec lake . n .. Breakwater in Moosehead lake • John M. Taylor, Capo Elizabeth Aid of navigation, Richardson lake Aid of navigation, Rangeley, Mooselucmaguntlc and Cupsuptic lakes 4S, Aid of navigation of the Lower lakes Buoys in Lewey, Long and Big Lakes j •

Insurance Commissioner. Salary of Commissioner innn no Salary of Deputy Commissioner Low Clerk hire and traveling expenses Postage, stationery, etc..... o,|ox oa Investigation of causes of fires LOOD is N>- Printing and binding insurance laws '' is,no uo

Land Agent and Forest Commissioner Sf1%* °' Commissioner ...... $2,000 00 v^ierK * * * * * Q9 Traveling expenses JJJ" J: J Public instruction in forestry £.499 y4 Stationery, office supplies, etc £.0^4 »£ Prevention and extinguishment of forest fires 28,847 5J E. & I. K. Stetson, agents, Bangor, for rentals col­ lected by Land Agent J61 25 Commission to investigate method of scaling logs.. 3,000 00 Protection against fires in Maine forestry district.. 62,9o7 67 lOd.ioz it

Legislative Department. Legislative printing. 1905 deficiency $75 00 Legislative printing. 1907 deficiency 3,208 91 Hearing for the better regulation of liquor agencies, 1908 deficiency 1 75 Legislative printing 40,000 00 Legislative binding 5,500 00 Legislative books, stationery, etc 4,506 51 Contingent expenses of legislature 27,437 65 Contingent expenses of committees 8,026 87 Pay ftoll of Senate 15,678 00 Journal of Senate 300 00 Pay roll of House 55,689 00 Journal of House 300 00 160,723 69

Maine Agricultural Experiment Station. Printing, binding and stitching reports and bulletins 4.500 00 Analysis of commercial fertilizers. 1908 deficiency... 2.225 50 Analysis of food, seed, feeding stuffs and fertilizers. 9.000 00 15,725 50

Maine Industrial School for Girls. Water supply and grading 2.500 00 General expenses and deficiency for 1908 21,161 83 Transportation, boarding out, clothing and visitation Of girls 2,999 31 26,661 14

Maine Insane Hospital. Salary of superintendent, four assistants, physicians, internes, steward and treasurer, etc 9,465 08 Completion of first male wing 171400 00 Completion and furnishing criminal insane building 12 000 00 AUDITOR'S REPORT. 29

CONDENSED STATEMENT OF EXPENDITURES DURING 1909— Continued.

Helen A. Gilman legacy 50 00 William's legacy 40 00 Chase Island hospital, salary of caretaker, etc 3,000 00 Support and maintenance of criminal insane 6,661 18 Rebuilding greenhouse, wharf and coal pocket 13,000 00 Printing and binding report of trustees 369 05 Renovation of kitchen, bakery and erection of dining room for employees 28,000 00 89,985 31

Maine School for the Deaf. Maine School for the Deaf at Portland 29,500 00 Maine School for Feeble Minded. Maine School for Feeble Minded 99,000 00 Maine State Library. Salary of librarian • • 1,200 00 Salary of librarian as secretary of library commis- sl0n 300 00 Salary of assistant librarian *'222 22 Free public libraries, 1907 deficiency 220 00 Free public libraries, 1908 deficiency 157 48 Traveling libraries, 1907 deficiency in? Jo Traveling libraries, 1908 deficiency 107 68 Transportation of documents, 1908 deficiency 649 98 Maintenance and general expenses 9,764 22 Books, maps, charts and binding 1,000 00 Traveling libraries 2,500 00 Donation for founding free public libraries 3,151 53 Free Public Libraries 922 2 2 Savage's supplemental digest of the Maine reports . . 2,400 00 Volume seventeen, early York County deeds 1,912 50 27,611 56

Maine State Prison. Salary of warden . • 2,150 00 Salaries of subordinate officers 13,275 00 3,7 Water supply 22 22 Physician, 1903 and 1904 deficiency 29 00 Printing and binding reports of warden and inspectors 189 17 Books for usp of convicts 50 00 Criminal insane 374 63 Medicines 150 00 School 50 00 Current expenses 750 00 Fire-proof building 15,000 00 Retiring and pensioning prison officers 800 00 Jere Rhoades for injuries sustained ( in the recap­ ture of Francis 400 00 36,967 80

Miscellaneous. Town of Old Orchard for public improvements 3,000 00 Ray P. Eaton, for clerk hire 989 12 Collecting collateral inheritance tax, 1907 deficiency. 522 00 Deficiencies prior to January first 12,967 74 17,478 86 Miscellaneous Appropriations Refunded. County tax, Aroostook county 1 42 County tax, Piscataquis county 7 38 County tax. Somerset county 1 90 Dog licenses, 1909 g 90 Duties on commissions 0 ou State tax. 1907 % «6 State tax, 1908 ~ State tax, 1909 1» 53 Tax on collateral inheritance 60 00 Tax on railroads •••••••; I3 Purchase and sale of Into* eating liquors 11 ,nn,,0 ,, Collections for support of insane 1,191 39 100,479 41

Passamaquoddy Indians. Passamaquoddy tribe of Indians 14,413 00 3° AUDITOR'S REPORT.

CONDENSED STATEMENT OF EXPENDITURES DURING 1909— Continued,.

Penobscot Indians. Penobscot tribe of Indians 19,376 20 Penobscot Indians' tribe's fund 1.814 25 21,190 45 Sea and Shore Fisheries. Salary of commissioner J»J50 22 Sea and shore fisheries 22 Protection of lobsters with eggs attached £.990 90 Propagation of shell fish 3,000 00 27,188 96 Secretary of State. Salary of secretary 2,500 00 Salary of deputy secretary 1*52S oo Salary of clerks Jj* Postage, printing, ruling and stitching, etc tor ij Engrossing clerk and proof reader ^98 Jjj Stationery, office supplies, etc 22^ 15 Expenses of Australian ballot, 1908 deficiency ' ?2 S Expenses of Australian ballot, 1906 deficiency 19 99 Indices to journal or council J99 00 Journal of council 122 J5 Maine state year book and legislative manual .... L390 « Electoral college 222 ?? Expenses of Australian ballot 8,500 22 Purchase of vital records Preparation of reference table to Acts and Resolves. . 150 00 Advertising laws 6'222 22 Indexing laws and resolves 800 00 Indexing acts and resolves of 1909 250 00 Advertising franchise taxes due from corporations . . 500 00 37,840 55 Sheriffs and Coroners. Sheriffs and coroners 1907 deficiency 96 37 Sheriffs and coroners 719 66 816 03 State Auditor. Salary of state auditor 2,500 00 Clerk hire 4,650 00 Stationery, office supplies, etc 1,550 00 Printing and binding 4,000 00 State auditor, 1908 deficiency 1,280 33 State auditor, 1907 deficiency 65 64 # Salary of special auditors 458 34 Traveling and incidental expenses of auditor, Assist­ ant and special auditors 86 02 14,590 33 State Beneficiaries. Town of Paris for support of Lena Morrill at Maine Industrial School for Girls 132 50 Town of Patten for pauper supplies furnished state paupers 424 00 Town of Belmont for pauper supplies 40 00 City of Auburn for support of Thomas McNally .... 683 26 Town of Marion for pauper supplies 112 00 Town of Searsport for support of state paupers .... 133 eg Town of Hodgdon for pauper supplies 53 33 Town of Bremen 68 00 Adelbert F. Williams for pauper supplies to inhab­ itants of Malaga Island 125 00 Town of Caribou for support of paupers 63 00 Town of Mt. Chase, for pauper supplies 57 92 Town of Williamsburg for support of paupers 272 06 Town of Dennysville for support of Charles Farley at Perkins Institute for the Blind 108 59 Town of Rumford for support of state paupers .... 642 67 Town of Smyrna for pauper supplies 258 64 Town of Weston for support of state paupers 16 89 Town of Dexter for pauper supplies . . . 254 07 Town of Littleton for support of paupers 79 75 Town of Frenchvllle for pauper support 200 00 Town of Rangeley for pauper supplies 256 45 Town of South Berwick for insane state beneficiaries 5)51 k 1 Town of Harmony for pauper supplies 46 00 AUDITOR'S REPORT. 31

CONDENSED STATEMENT OF EXPENDITURES DURING 1909— Continued.

Town of Dover for pauper supplies 138 48 Town of Dexter for pauper supplies 1,035 91 Insane state beneficiaries 115,000 00 Burial expenses of soldiers and sailors 4,673 00 Burial expenses of soldiers' widows 1,050 53 Military pensions 4,048 00 Support of paupers 80,063 90 Aid of soldiers in Aroostook war 1,196 00 Education of the blind 9,000 00 Idiotic and feeble minded persons 538 77 Insane state beneficiaries, 1908 deficiency 15,880 90 Burial expenses of soldiers' widows, 1908 deficiency 66 00 Town of Perham for pauper supplies 125 00 Soldiers' pensions 87,500 00 Town of Ft. Kent, for pauper supplies 152 13 Gilbert M. Eliot and Lincoln H. Colby 41 30 Town of Ashland for support of Malcolm Willet .... 54 14 Town of East Machias, for pauper supplies 147 65 Town of Lisbon furnishing pauper supplies to B. F. Abbott 760 76 Town of Tremont for pauper supplies 445 44 Town of Leeds for pauper supplies, furnished George W. Wing, George F. Patterson and A. Nickerson . . 69 75 Town of Millinocket for paupers supplies 194 55 326,766 46

State Board of Arbitration and Conciliation. Per Diem and expenses 88 47 State Board of Health. Salary of secretary 2,500 00 Stationery, office supplies, etc 2.499 85 Binding and printing reports 2,250 00 State laboratory of hygiene, salary of director, chem­ ists, employees, etc 4,499 90 Registration of vital statistics 3,117 03 Contingent expenses 499 68 Epidemic or emergency fund 52 35 Stacyville plantation for relief in small pox epidemic of 1904 159 77 15,578 58

State Board of Veterinary Examiners. Expenses of board 176 58 State Historian. Erection of monument for Commodore Samuel Tucker at Bremen 1,000 00 Compiling and teaching local history and geography 500 00 Preservation of town records 500 00 Preservation of the archives of the State of Maine . . 1,000 00 Monument marker on battle ground of Cedar Mt.. 250 00 3,250 00 . State Liquor Assaycr. Expenses and compensation 446 36 State Liquor Commissioner. Salary of Commissioner 1,500 00 State of Maine Cattle Commission. Prevention of contagious diseases among horses and cattle. 1908 deficiency 21,823 18 Prevention of contagious diseases among horses and cattle 50.000 00 71,823 18 State School for Boys. Expenses of conveyance, subsistence and clothing, 1908 deficiency 186 83 Sanford legacy • • • • • ?2 00 Joseph E. Jewett of Vassalboro 12 20 Maintenance and general expenses 45,550 00 Printing and binding 187 04 45,928 67 32 AUDITOR'S REPORT.

CONDENSED STATEMENT OF EXPENDITURES DURING 1909—Continued.

State Superintendent of Public Schools. Plantation of Magailoway 77 £•> Schooling of children In unorganized townships 15,949 60 , Salary of state superintendent 2,500 00" Salary of clerk °y- Stenographer and extra clerk " Actual traveling expenses !5J ?•[ Postage, stationery, etc o'Si* no Printing, binding, ruling and stitching d.zto ou Aid to academies 22 Free high schools 58,??9 Free high schools, 1907 deficiency ijf 22 Free high schools, 1908 deficiency, tuitions ri ir Madawaska training school, 1908 deficiency ••••••• Schooling of children in unorganized townships, 1907 deficiency aio ld Normal schools and training school, 1908 deficiency 3,458 21 Schooling of children in unorganized townships, 1908 010- deficiency , d'1'27 87 State examination of teachers, 1908 deficiency ..... Io Superintendence of towns comprising school unions, 1907 deficiency 7'444 40 Superintendence of towns comprising school unions, r_ 1908 deficiency 'ang rv Aroostook normal school, 1908 deficiency . 505 57 Interest on Madawaska territory school fund 2J7 84 Normal schools and training school 64,661 26 Superintendence of towns comprising school unions. . 00 State examination of teachers ••••••• 180 63 Summor training school and distribution of educa­ tional documents 2,500 00 Teachers' meetings • - £90 46 Plans and specifications of school buildings 200 00 Supplies to school committees 500 00 Farmlngton normal school for building site 10,000 00 Farmington state normal school 1,799 60 Town of Nobleboro, tuitions 203 50 Special investigation of system of industrial educa­ tion 1,000 00 Town of Eddington for free high school 66 00 Insurance on normal school buildings 391 20 Western state normal school at Gorham 2,000 00 Expenses of clerk or deputy 36 55 Cecil John Rhodes scholarship 28 97 Hebron academy 60 00 Foxcroft academy 60 00 Houlton academy 120 00 School district No. 2, Madison 50 00 Washington state normal school at Machlas 25,000 00 Eastern state normal school at Castine 718 97 Bridgewater classical academy at Bridgewater 500 00 Town of Cornville for tuition of pupils in secondary school 15 75 Freedom academy of Freedom 500 00 Town of Phippsburg, for tuition of pupils in sec­ ondary school 98 00 Eastern state normal school at Castine for new dormitory 25,000 00 Aroostook state normal school 1,000 00 Madawaska training school for purchasing land ... 600 00 Lee normal academy 1,000 00 Lincoln academy for repairs 500 00 New Canada plantation in Aroostook county 580 22 Aroostook central institute of Mars Hill 300 00 Town of Rome for tuition 20 00 Lee normal academy for new dormitory 1,500 00 317,791 19

State Survey Commission. Topographic and geological survey q gg4 jq State Treasurer. Parker Pineo of Topsfield for sheep killed by dogs.. 80 00 Salary of state treasurer 2,000 00 Salaries of clerks 4|800 00 AUDITOR'S REPORT. 33

CONDENSED STATEMENT OF EXPENDITURES DURING 1909— Continued.

Postage, stationery, etc 1,703 51 Premium on bonds of state treasurer and clerks . . . 550 00 Printing, "binding, ruling and stitching 1,142 83 Advertising land sale and tax act 3,739 41 Advertising land sale and tax act, 1907 deficiency . . 5,271 16 Advertising land sale and tax act, 1908 deficiency . . 4,918 80 Care of trust deposits 200 00 Interest on bonded debt and temporary loan 25,149 78 School and mill fund tax due towns 839,926 00 Railroad and telegraph tax due towns 125,044 51 County taxes on wild lands 82,412 18 Dog licenses refunded 32,108 39 Interest on lands reserved for public uses 10,989 76 Damage by dogs and wild animals to domestic an­ imals 9,439 69 Webster plantation 109 59 1,149,585 61 State Water Storage Commission. State Water Storage Commission 5,000 00 Superior Court Salary of justice of superior court for the county of Cumberland 3,000 00 Salary of justice of superior court for the county of Kennebec 2,500 00 Allowance for expenses of justice of superior court of Kennebec county 200 00 5,700 00 Superintendent of Public Buildings. Salary of superintendent 1,200 00 Furniture and repairs 7,000 00 Fuel and lights 7,000 00 Porters and laborers 5,973 05 Night watch 2,400 00 Foreman, engineer, and mail carrier 2,700 00 Water for state house 1,800 00 Preservation of flags 22 36 Transportation of mail 75 00 Freight, trucking and express GOO 00 General expenses including care of state spring .... 1,000 00 29,770 41 Supreme Judicial Court. Salary of eight justices 40,000 00 Salary of reporter of decisions 2,500 00 Salaries of stenographers to justices 12,000 00 Postage, stationery, otc 53 18 Expenses of justices 829 76 Expenses of law courts 879 37 Clerk of law courts, 1907 deficiency 11 25 Expenses of law courts. 1908 deficiency 437 08 Expenses of justices, 1908 deficiency 19 60 Clerks of law courts 1,000 00 Reports of .judicial decisions 1,456 87 Compensation of retired justices 1,250 00 60,437 11 Tax Commission Tax Commission 806 86 Trustees. Trustees insane hospitals 3,460 G6 Trustees Maine industrial school for girls 766 69 Trustees Maine school for feeble minded 2,000 00 Trustees of state school for boys 1,162 99 Trustees of normal schools and training school .... .860 80 Trustees University of Maine 945 43 Trustees University o'" Maine, 1908 deficiency 39 60 Trustees Maine industrial school for girls, 1907 de­ ficiency 382 77 Trustees Maine Industrial school for girls, 1908 de­ ficiency 88 82 Trustees insane hospitnla, 1907 deficiency 732 99 10,440 75 34 AUDITOR'S REPORT.

CONDENSED STATEMENT OF EXPENDITURES DURING 1009—Concluded.

University of Maine. Printing and binding 1,940 94 Printing and binding report . _1,50° 00 , Maintenance and new buildings 100,000 00 103,440 94 Total $4,129,780 22 Purchases of Stationery for Departments by Secretary of State.... 2,271 26 Cash balance January 1, 1910 75,823 55 Grand total $4,207,875 03

STATEMENT OF INCOME FOR 1910.

General Revenue. Maine Forestry District taxes 60,281 72 Corporation taxes 188,325 00 Collateral Inheritance taxes 138,709 92 Tax on insurance companies 125,905 97 Tax on savings banks Ab3,472 27 Tax on trust companies 100,506 12 563,978 39 Less 1-2 to School and Mill Fund 281,989 19 281,989 20 Tax on railroad companies 717,063 33 Less rebates returned 90,785 80 626,277 53

Tax on telegraph companies 2,998 40 Tax on telephone companies 54,988 32 684,264 25 Less amount to railroad and telegraph tax due towns 132,078 77 552,185 48 Tax on express companies 20,510 38 Tax on loan and building associations 483 16 Tax on parlor and sleeping csr companies 1,612 39 Tax on special insurance brokers 172 16 Department Fees. Fees, Insurance Commissiondr 22,778 73 Board of Bar Examiners 600 00 Board of Dental Examiners 360 00 Board of Embalming Examiners 554 80 Board of Registration of Medicine 1,187 00 Board of Railroad Commissioners 3 00 Commissioners of Pharmacy 1,185 50 Cattle Commissioners 2,700 16 Bank Commissioner 148 55 Bureau of Industrial and Labor Statistics ... 6 00 Land Agent and Forest Commissioner 44 00 Inspector of Factories 7 74 Inspectors of Steamboats 907 00 Secretary of State 7,950 78 Attorney General 7.605 00 Fines and licenses for protection of game . . 48,331 90 Fines, Sea and Shore Fisheries 1,200 00 Duties on commissions 2,885 00 Reports of judicial decisions 50 00 Sales of stationery, Secretary of State 49 33 State Treasurer 90 00 Licenses, Automobiles 9,704 00 Private Detectives 40 00 Itinerant Venders 25 00 Analysis commercial fertilizers 4,895 00 Organization new corporations 76,558 00 Organizing trust companies 100 00 Maine State Library, general expenses 302 70 Maine State Library, traveling libraries 1 351 94 Registrar of Vital Statistics *323 32 193,004 45 AUDITOR'S REPORT. 35

STATEMENT OF INCOME FO R 19 10—Continued.

other Income. Interest on State tax 1,161 68 Interest on deposit balances 2,364 27 Maintenance and support of insane 581 91 Militia fund, receipts 2,300 36 Fish hatcheries and feeding stations 97 22 Per capita tax for schooling of children 976 60 Liquor Commissioner, sale of liquors 113,557 76 Penobscot Indians, Shore Rents 2,572 50 Foreign corporations, fees 360 00 Care of trust deposits 200 00 Collections account of insane state benficiaries .... 1,850 70 126,023 00 Trust Funds, Lands Reserved for Public Uses .... 15,399 98 Passamaquoddy Indians 408 53 Maine Industrial School for Girls.... 4,750 00 Public administrators 969 34 Permanent School Fund 188 30 21,716 15 Total General Revenue, Applicable to General Expenses $1,710,918 98 Sundry Payments Refunded. liurial expenses of soldiers and sailors 35 00 Education of the blind 17 23 Epidemic or emergency fund 45 86 Superintendence of towns comprising school unions . . 87 50 Topographic and geological survey 81 50 Printing and binding, State Treasurer 16 95 Furnituro and repairs 5 40 Freight and trucking 1 19 County taxes overpayment 1909 5 07 Cost of advertising tax on corporations 41 00 Expenses deputy enforcement commission, Aroostook county 273 70 Expenses deputy enforcement commission, Washing­ ton county 597 98 Support of paupers 44 50 Printing, Commissioner of Agriculture 29 56 Printing, Secretary of State 23 75 State School for Roys, 1909 appropriation for horse barn 6,000 00 7,306 19 Miscellaneous Items. Francis Keefe, Superintendent, sale of grass 7 50 Morrill N. Drew, 1908 balance unexpended 24 11 Sale of furniture, Tax Com 208 15 State Treasurer, Costs of land sale 11 00 Land Agent, Sale of Taylor's Island 1 00 251 76 Subscriptions Refunded. Dridge between Solon and Embden 5,000 00 Highway bridge across east branch of Penobscot in town of Medway 2,946 81 Screening of Messalonskee lake 830 03 8,776 84 Transfers. From printing of blank forms to expenses of Inspector of Factories 152 50 From contingent fund of Governor and Council to enlargement of State House 734 00 From tines and licenses, protection of game, to fish hatcheries and feeding stations 756 52 From postage, printing, etc., Secretary of State to salaries of clerk, Secretary of State 90 00 From Eastern State Normal School, new dormitory, to Eastern State Normal School 36 53 From State Water Storage Commission 1909, to State Water Storage Commission 1910 175 62 From furniture and repairs 1909 to furniture and repairs 1910 45 91 From support of paupers 1909, to support of paupers 1910 5,067 53 From furniture and repairs 1910, to furniture and repairs 1909 173 75 30 AUDITOR'S REPORT.

STATEMENT OF INCOME FOR 1910—Concluded.

From road between Patten and Trout Brook Farm. to town of Mount Chase 145 83 From fuel and lights 1910 to furniture and repairs 1910 1,901 03 From porters and laborers 1910 to furniture and repairs 1910 2,138 25 From foreman, engineer and mail carrier 1910 to furniture and repairs 1910 188 71 From freight and trucking 1910 to furniture and repairs 1910 870 94 From general expenses 1910 to furniture and repairs 1910 164 50 From fuel and lights 1909 to furniture and repairs 1910 542 42 From freight and trucking 1909 to funiture and repairs 1910 81 14 From general expenses 1909 to furniture and repairs 1910 15 24 12,780 42 Income Returned to Towns and Counties. County taxes 49,478 42 Dog licenses 43,794 00 1-2 tax on trust companies and savings banks .... 281,989 19 Railroad and telegraph tax due towns 132,078 77 507,340 38 Railroad Tax Returned to Railroad Rebates to Somerset Railroad. Bangor and Aroostook Railroad and Washington County Railway 90,785 80 State Taxes 1907 487 30 1908 1,544 7t 1909 1,018,657 26 1910 371,506 77 1,392,196 04 Temporary Loan 300,000 00 Total Income . . . 4,030,356 41 Cash on hand. December 31, 1909 75,823 55 Unpaid Warrants Outstanding December 31, 1910 384,644 75 Total $4,490,824 71

STATEMENT OF EXPENDITURES FOR 1910. Adjutant General's Department. Salary o' adjutant general 1,800 00 Salary of clerks 1.900 00 Stationery, office supplies 3,245 77 Militia fund 43,152 46 Keeper of Arsenal Property 100 00 Preservation regimental rolls 1.956 07 Support of naval militia 5,728 69 Spanish War claims 3 16 Pay and care disabled members National Guard 406 50 58.292 65 Attorney General's Department. Salary of attorney general 4,000 00 Salary of assistant attorney general 1,800 00 Expenses 5 2 77 10 Printing, binding, stationery 748 07 Arrest and apprehension of criminals 152 41 Costs in criminal prosecutions 75 00 8 052 58 Bank Commissioner's Department. Salary of Bank Commissioner $2,500 00 Salary of deputy and clerks 2 403 00 Traveling expenses 74 Printing, binding, etc j «7 Expenses of organizing trust companies ' 2 10 7 726 51 Board of Railroad Commissioners. Salary of commissioners, clerk and assistant clerk. sn i>nft on Printing and binding report 2 26r 4fi Hooks, maps, stationery, etc 4V>08 4< 15 973 90 AUDITOR'S REPORT. 37

STATEMENT OF EXPENDITURES FOR 1910— Continued.

Board of State Assessors. Salaries of State Assessors $5,941 67 Salary of clerk 1,200 00 Stationery and office supplies 2,570 30 Traveling expenses 1,065 33 Description and exploration of wild lands 4,962 08 15,739 38

Bureau of Industrial and Labor Statistics Salary of Commissioner $1,500 00 Clerk hire and special agents 1,964 16 Printing and binding 2,517 15 Collection of statistics, printing 1,500 00 7,481 31

Board of Bar Examiners. Board of Bar Examiners 600 00 Board of Registration of Medicine Board of Registration of Medicine 1,074 17 Board of Embalming Examiners. Board of Embalming Examiners 218 06 Board of Dental Examiners. Board of Dental Examiners 353 15 Commissioners of Pharmacy. Commissioners of Pharmacy 1,179 84 Inspector of Factories, Workshops, Mines and Quarries. Salary of Inspector $1,000 00 Expenses of Inspector 1,263 92 Printing of blank forms 180 88 2,444 80 Commissioner of Agriculture. Salary of Commissioner $1,500 00 Salary of clerk 1.000 00 Traveling expenses 416 39 Printing and binding 6,403 03 Improving and protecting dairy interests 4,870 37 Farmers' institutes and dairymen's conference 2,657 27 Enforcement of laws relating to sale of dairy products 3.652 01 Agricultural statistics 2,995 61 Stationery, postage, etc 66 48 Protection of trees and shrubs 22,784 20 46,345 36 Commissioner of Highways. Salary of Commissioner $2,500 00 Salary of Assistant Commissioner 1.500 00 Salary of book-keeper 1.191 66 Stenographer, extra clerk hire 1.654 54 Traveling and incidental expenses 1,519 14 Office furnishings and equipment 951 90 Printing, binding, stationery, etc 2.743 98 12 061 22 Commissioners on Unifortuity of Legislation Expenses of Commissioners * 197 22 County Attorneys. Salaries of County Attorneys 12,950 00 Executive Department. Salary of Governor $3,000 00 Salary of private secretary to Governor 1,200 00 Salary of messenger to Governor and Council r»oo 00 Salary of stenographer to Governor and Council .... i 000 00 Pay roll of Council 4,499 30 Visiting committee to insane hospitals 506 99 Visiting committee to State School for Boys 296 47 Contingent fund of Governor and Council 9,048 60 3« auditor's REPORT.

STATEMENT OF EXPEND ITU11ES FOR 1910—Continued.

Expenses of delegates to International Tax Associa­ tion 387 25 Postage, stationery, etc 1,454 54 Salary of pension clerk 1.400 00 Stenographer and clerk hire in pension office 624 00 Salary of Auditor of State Printing 1,500 00 Clerk hire, stationery, office supplies, etc., of the of­ fice of Auditor of State Printing 1,549 20 28,966 41 Enforcement Commission. Salaries of three Commissioners 34,500 00 Clerk hire and traveling expenses *"2?o Printing and binding 6J*j Deputy Enforcement Commission <78 24 7,912 89 Inland Fish and Game Commission. Salary of chairman of commission and one asso­ ciate commissioner JO Salary of clerk ' 22 22 Printing of report Fish hatcheries and feeding stations 48,2o3 8.. Fines and licenses for protection of game >0,1-0 88 102,418 98 Inspectors of State Prison and Jails. Inspectors of State Prison and Jails 1,025 86 Inspectors of Steamboats. Inspectors of Steamboats $.3,0.31 73 Inspectors of Boilers and Engines 150 00 3.181 73 Insurance Commissioner. Salary of Commissioner $1,800 00 Salary of Deputy Commissioner 1,500 00 Clerk hire and traveling expenses 1,199 78 Postage, stationery, office supplies, etc 5,697 39 Investigation of causes of fires 1,999 76 12,196 93 Land Agent and Forest Commissioner. Salary of Commissioner $2,000 00 Salary of clerk 1,000 00 Traveling expenses 688 69 Public instruction in forestry 2,489 87 Stationery, office supplies, etc 1,367 41 Maine forestry district 61,853 16 69,399 13 Maine State Library. Salary of Librarian $1,200 00 Salary of Librarian as Secretary of Library Com­ mission 300 00 Salary of Assistant Librarian 1,200 00 Printing, binding, etc 994 11 Documentary history of Maine 2.500 00 Maintenance, increase and general expenses 9.721 21 Books, maps, charts and binding 971 99 Donation for founding free public libraries 99 98 Free public libraries 5,995 45 Volume eighteen, York deeds 1,912 50 Piscataouis Historical Society 1 .boo 00 Traveling libraries 2.146 13 28,041 37 Maine State Prison. Salary of Warden $2,500 00 Salaries of subordinate officers 14.000 00 Water supply 2,500 00 Printing and binding 131 Books for use of convicts 50 00 School in State Prison 50 00 Medicines for State Prison 150 on Criminal insane 224 14 Current expenses 1 89 20,496 84 Sea and Shore Fisheries. Salary of Commissioner $^000 00 Protection o lobsters with eggs attached 4*759 ro Pay of wardens and other incidental expenses ' 16*1*77 42 22,930 02 AUDITOR'S REPORT. 39

STATEMENT OF EXPENDITURES FOR 1910— Continued.

Secretary of State. Salary of Secretary $2,500 00 Salary Deputy Secretary 1,500 00 Salary of clerks 6,320 00 Postage, printing, etc 1,492 51 Stationery, office supplies, etc 473 60 Journal of council 150 00 Maine State Year Book 1,900 00 Exp£nses#of Australian ballot 8,295 45 Purchase of vital records 500 00 Indexing laws and resolves 208 50 23,340 06 Sheriffs and Coroners. Sheriffs and coroners 999 44 State Auditor. Salary of State Auditor $2,500 00 Clerk hire* 4,419 31 Stationery, office supplies, etc 926 98 Printing and binding 286 01 Salaries of special auditors 2,100 00 Traveling oxpenses 817 75 Filing cases and office equipment 582 90 11,632 95 Stale Board of Arbitration and Conciliation. Per diem and expenses 399 35 State Board of Health. Contingent expenses $5,500 00 « Binding and printing reports 2.702 53 State laboratory of hygiene 4.499 20 Registration of vital statistics 3,823 30 Epidemic or emergency fund 431 74 16,956 77 State Historian. Compiling and teaching local history and geography, $500 00 Preservation of archives of the State of Maine 1,000 00 1,500 00 State Liquor Commissioner. Salary of Commissioner $1,500 00 Purchase and sale of liquors 107,320 48 108,820 48 State of Maine Cattle Commission. Prevention of contagious diseases among horses and cattle 50,012 50 Superintendent of Public Schools. Salary of State Superintendent $2,500 00 Salary of deputy 1,500 00 Clerk hire and other clerical assistance 985 82 Traveling expenses 499 98*^' Printing, binding 2,793 32 Postage, stationery, office supplies, etc 1,569 01 Cecil John Rhodes Scholarship 75 10 State examination of teachers 499 85 Summer training school and distribution of educa­ tional documents 2,259 52 Teachers' meetings 999 28 Plans and specifications of school buildings 200 00 Special investigation of system of industrial edu­ cation 471 02 Expenses of clerk or deputy 55 91 14,408 81 State Treasurer. Salary of State Treasurer $2,000 00 Salaries of clerks 4,800 00 Postage, stationery, etc 1,602 95 Premium on bonds of treasurer and clerks 550 00 Printing, binding, etc 1,142 72 Advertising land sale and tax act 3,753 75 Care of trust doposits 200 00 14,049 42 State Water Storage Commission. State Water Storage Commission 5fl75 62 4° AUDITOR'S REPORT.

STATEMENT OF EXPENDITURES FOR 1910— Continued.

Superintendent of Public Buildings. Salary of Superintendent $1,200 00 Furniture and repairs 12,620 68 Fuel and lights T'200 00 Water for State House 00 Porters and laborers 6,000 00 Night watch 2,400 00 Foreman, engineer and mail carrier 2,700 00 Transportation of mail * 70 00 Freight and trucking 601 19 General expenses including care of State spring .... 1,000 00 35,891 87

Superior Court. Salary of Justice of Cumberland county $3,000 00 Salary of Justice of Kennebec county 2,500 00 Allowance for expenses of Justice of Kennebec county 200 00 5,700 00

Supreme Judicial Court. Salaries of eight justices $40,000 00 Salary of reporter of decisions 2,500 00 Salaries of stenographers 12,000 00 Postage, stationery, etc 566 56 Expenses of justices 1,149 10 Expenses of law courts 1,000 00 Clerks of law courts 587 24 Reports of judicial decisions 1,456 87 Compensation retired justices 4,250 00 63,509 77

State Survey Commission. Topographic and geological survey 9,110 87 Trustees. Trustees insane hospitals $3,375 55 Trustees Maine Industrial School for Girls 727 62 Trustees Maine School for Feeble Minded 648 27 Trustees of State School for Boys 1,204 40 Trustees of normal schools and training school 1,260 4 7 Trustees University of Maine 972 98 8,189 29

INSTITUTIONS. Maine Industrial School for Girls. Draining and grading $462 22 General expenses 17.999 92 Transportation, boarding out, etc 2,999 37 21,461 51

Maine Insane Hospital. Salaries of officers $9,284 73 Chase Island hospital 2,155 54 Criminal insane 6,732 74 Printing and binding reports 217 37 Renovation of kitchen, bakery, etc 28,000 00 Helen A. Gilman legacy 50 00 Joseph H. Williams legacy 40 00 Maintenance and support of insane State beneficiaries. 201,237 99 247 718 37

Bath Military and Naval Orphan Asylum. Bath Military and Naval Orphan Asylum 9 qqq qq Maine School for the Deaf. "aine School for the Deaf, at Portland 17 500 00 Maine School for the Feeble Minded. Maine School for the Feeble Minded 101 000 00 State School for Boys. Isaac Sanford legacy «42 AA Maintenance an.l general expenses 36 |00 00 36 3<2 00 AUDITOR'S REPORT. 41

STATEMENT OF EXPENDITURES FOR 1910— Continued.

Eastern Maine Insane Hospital. Salaries of officers $7,741 50 Steam sterilizer, tools, etc 2,000 00 Construction of fire-proof building 84,319 05 Furnishings and equipment of building for male patients 11,996 46 Maintenance and support of insane Stato beneficiaries, 107.208 19 213,265 20

University of Maine. Maintenance and new buildings $100,000 00 Printing and binding report 1,476 03 Printing reports and bulletins, Maine Agricultural Experiment Station 4,499 86 Analysis food, seeds, feeding stuffs, Maine Agricul­ tural Experiment Station 9,000 00 114,975 89

State Beneficiaries. Expenses of commitment and examination of insane State beneficiaries $1,409 29 Ilurial expenses of soldiers and sailors 5,343 75 llurial expenses of soldiers' widows 1,453 50 Military pensions 3,934 00 Support of paupers 57,872 72 Aid of soldiers in Aroostook war 876 00 Education of the blind 6,611 34 Commitment of patients to Insane hospitals 174 84 Soldiers' pensions 84,069 55 161,744 99

interest on Bonded Debt and- Trust Funds. Interest on bonded debt $24,785 00 Interest on temporary loan 13,700 81 Interest on lands reserved for public uses 10.943 49 49.429 30

Indian Tribes. Passamaquoddy $10,275 42 Penobscot 14,376 20 24,651 62 Total general expenses (See also unpaid war­ rants outstanding January 1, 1910) $1,851,546 37

Free High Schools and Academics. Aid to academies $26,875 00 Free high schools 79,999 56 Interest on Madawaska Territory school fund 274 62 Foxcroft Academy 60 00 Hebron Academy 60 00 llouiton Academy 120 00 Freedom . Academy 500 00 Lee Normal Academy 1,000 00 Lincoln Academy for ropalrs 500 00 Normal schools and training school 64,998 04 Schooling of children in unorganized townships,. 15,976 60 School District No. 2, Madison 50 00 Superintendence of towns comprising school unions. . 39,170 65 Eastern State Normal School 683 45 Eastern State Normal School for new dormitory.. 19.840 23 Aroostook State Normal School 955 79 Madawaska Training School 600 00 Aroostook Central Institute 300 00 Farmington State Normal School 1,769 so Insurance on normal school buildings 976 00 Western State Normal School 2,873 15 Collections account insane State beneficiaries 1,503 65 Maine State Library, maintenance 52 10 259,138 70

County Taxes Refunded. Aroostook county $15,302 75 Franklin county 3,363 12 Hancock county 1,394 67 4^ AUDITOR S REPORT.

STATEMENT OF EXPENDITURES FOR 1910— Continued.

Oxford county o'SIT ir Penobscot county i? Piscataquis county £2 Somerset county ,q 4fi2 40 Washington county 4-608 80 49'46'! 49

Disbursements to Towns...... School and mill fund tax due towns ia» iw Railroad and telegraph tax due towns ioo.oiu 1* Damage by dogs and wild animals to domestic ani- ^ ^

88 5 Re?und of' dog' licenses::::::::::::::::::::::::: '.«° 311.051,57s 28

Sundry Receipts Refunded. Cost of advertising tax on corporations ** County* tax Aroostook . .4 r County tax Penobscot xi 22 County tax Piscataquis * 22 State tax 1908 ,2 £» State tax 1909 Tax on corporations 1906 on 7sr sn Tax on railroad companies ',2k 2q Tax on corporations 1908 00 Tax Maine forestry district 1909 22 j2 91.141

Sundry Other Expenditures. Abolishing Rines Hill crossing |25.000 00 Commission for enlargement of State House 880,747 48 Aid to agricultural societies «2o 57 .Maine State Pomological Society »j>8 81 Eastern Maine State Fair 2»7 00 Eastern Maine State Fair to encourage pomology.. 750 00 Maine State Agricultural Society 948 10 Maine State Agricultural Society for Industrial Ex- hibits 1.500 00 Androscoggin Valley Agricultural Society 500 00 Central Maine Fair Association 2,500 00 Town of Old Orchard for public improvements 3,000 00 Lands reserved for public uses 866 33 Sale of lands for taxes 156 85 381,078 39 Expenses of Deputy- Enforcement Commission to be Raid by Counties. Aroostook county $207 41 Androscoggin county 6,679 81 Cumberland county 4,791 12 Knox county 849 38 Penobscot county 14,125 16 Washington county 886 57 Piscataquis county 16 31 York county 293 09 27,848 85 Roads and Bridges. Improvement of State roads $223,536 69 Town of Howland for repairing bridge 1,500 00 Town of Trescott for maintaining roads and bridges, 250 00 Bridge across Fish river 1,914 57 Town of Rome, maintaining roads and bridges 250 00 Town of Millinocket, repair of road 500 00 City of Gardiner and town of Randolph 2,000 00 Bridge over St. John river between Van Buren and St. Leonard's 16,861 54 Highway bridge over east branch of Penobscot 12,946 81 Roads in Indian township 3,500 00 Bridge across Kennebec river 11,807 20 Town of Dresden for maintaining bridges 500 00 City of Eastport for repairing bridge 1,000 00 Bridge between Old Town and Milford 943 54 Bridge across Penobscot between Howland and En­ field 700 00 Town of Addison for support of bridges 500 00 278,710 45 AUDITOR'S REPORT. 43

STATEMENT OF EXPENDITURES FOR 1910—Continued.

Bounties. Bears killed in Washington and Hancock counties. . $500 00 Bears killed in Franklin county 155 00 Bears killed in Oxford county 50 00 Bob cat, loupcervier and Canada Lynx 962 00 1,667 00

Aid of navigation. Moosehead lake $1,175 43 Sebec lake 200 00 Rangeley, Mooselucmaguntic and Cupsuptic lakes.... 399 86 Lower lakes 500 00 2,276 29

Educational, Benevolent and Charitable Institutions. Property exempt from taxation $1,597 05 Women's Christian Association 1,000 00 Temporary Home for Women and Children 3,500 00 Bar Harbor Medical and Surgical Hospital 2,000 00 Bath City Hospital 3,500 00 Maine Institution for the Blind 15,000 00 Maine Eye and Ear Infirmary 5,000 00 Children's Hospital at Portland 10,000 00 Maine Home for Friendless Boys 2,000 00 Holy Innocents Home 2,500 00 Eastern Maine General Hospital 5,000 00 Central Maine General Hospital 14,000 00 Maine State Sanatorium Association 12,497 00 St. Elizabeth's Roman Catholic Orphan Asylum.... 2,500 00 Knox County General Hospital 2,000 00 York Hospital 1.500 00 King's Daughters Union 500 00 Healy Asylum 4,000 00 Children's Aid Society 1,500 00 Augusta City Hospital 6,000 0° Maine General Hospital 10,000 00 Bangor Children's Home 1,500 00 Good Samaritan Home Association 1,200 00 Sisters of Charity 2,500 Ou St. Marie's General Hospital 10,000 00 Trull Hospital Aid Association 1,000 00 Children's Heart Work Society 500 00 Northern Maine General Hospital 2,000 00 Maine Children's Home Society 1,250 00 Maine Mission for the Deaf 200 00 Bates College for central heating plant 30,000 00 Women's Christian Temperance Union 750 00 Webber Hospital Association 3,000 00 Children's Protective Association 500 00 Hospital of Daughters of Wisdom 500 00 Old Town Hospital 1,000 00 Waldo County General Hospital 1,500 00 162,994 05

Payments Against Balances of 1909 Appropriations Carried Over to J910 as Vnpaid Warrants. Legislative printing $4 75 Town of Starks 175 70 Bureau of Industrial and Labor Statistics, Clerk hire and special agents 255 00 Printing of report 218 29 Central Maine General Hospital 7,500 00 Maine State Sanatorium Association 260 00 York Hospital 1,500 00 Wilton Academy • • • • • 2,085 34 Road from Seboomook to Pittston farm 750 00 Road from Smith farm to N. E. Carry 2,000 00 Purchase of portraits of Governors Chamberlain and Garcelon 200 00 Agricultural statistics • • • • • • • • • 288 21 Commissioner of highways, office furnishings 21 93 Bridge between Old Town and Mil ford ; 1,144 23 Repair of highway Wilton to Weld 1,000 00 Town of Frankfort rebuilding and repairing bridges, 2,000 00 Town of Norrldgewock for froe bridge. 3,500 00 44 AUDITOR'S REPORT.

STATEMENT OF EXPENDITURE.-. FOR 1910—Concluded.

Repair of road in Elliottsville 400 00 Road in Jerusalem and Crocker townships 750 00 Town of Rome for maintaining roads and bridges, 250 00 Eastern Maine Insane Hospital, fire-proof building. . 14,473 00 Fort William Henry 327 46 Insane State beneficiaries o?'2oi o? Support of paupers lo Soldiers' pensions 74 82 Screening Messalonskee lake aa Compiling and teaching local history and geography. 438 99 Preservation of archives of State of Maine 318 45 Monument marker on battle ground Cedar Moun­ tain, Virginia 200 17 Inspectors of State Prison and Jails 248 92 Aid of navigation of Moosehead lake 585 37 Aid of navigation, Sebec lake 40 00 Breakwater Moosehead lake 1,000 00 Buoys Lewey, Long and Big lakes 149 33 Maine Agricultural Experiment Station printing .... 1,561 07 Maine Industrial School, water supply 38 75 Maine Industrial School, general expenses 209 81 Maine Insane Hospital, Rebuilding greenhouse, etc 633 73 Renovation of kitchen, etc 11,898 21 Maine State Library, Books, maps, charts, etc 383 89 Traveling libraries 24 25 Free public libraries 1 33 Volume seventeen, York deeds 1,912 50 Erection of monument for Commodore Samuel Tucker 1,000 00 Protection of lobsters with eggs attached 1,720 93 Propagation of shell fish 492 60 State Auditor, printing 590 96 State Board of Health, printing 119 38 Superintendence of towns comprising school unions, 9,375 51 Schooling of children in unorganized townships.... 2,602 95 Special investigation of system of industrial edu­ cation 227 94 Washington State Normal School 23,410 83 Eastern State Normal School 13,040 59 Lincoln Academy for repairs 500 00 State Water Storage Commission 3,636 36 Furniture and repairs 2,868 67 Fuel and lights 943 19 Freight, trucking and express 208 38 General expenses and care of State spring 201 82 Trustees Maine School for Feeble Minded 59 17 Penobscot Tribe of Indians 5,017 86 Highway bridge across east branch of Penobscot river 6,938 56 Roads in Indian township 521 15 Bridge across Kennebec river between Fairfield and Clinton 12,500 00 Road between Patten and Trout Brook farm 273 16 Town of Mt. Chase for repair of roads and bridges. . 145 83 Bridge between Solon and Embden 25,000 00 County of Franklin for road through "E" plantation, 750 00 University of Maine, printing and binding reports, 610 11 Maine Historical Society 1,250 00 197,660 62 Total charges to appropriations, etc $4,355 102 45 Cash balance, December 31, 1910 135^722 26

Grand total $4,490,824 71 Respectfully submitted,

CHARLES P. HATCH, State Auditor.