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RG 6 City Auditor (1852-62)
History
The municipality created the Baltimore City Auditor in 1852 to
audit tax collections, a duty the register (RG 32) previously
performed. In 1853 the register regained auditing responsibilities
when the auditor's duties were narrowed to the collection of tax
arrearages, a job until then of the collector (RG 40). The
municipality abolished the auditor and officially transferred the
agency's responsibilities to the newly created office of comptroller
(RG 43) in 1857. Since many accounts remained open, the auditor
continued to function at least until 1859 when the comptroller finally
gained complete control. But in 1860, the municipality extended the
odd existence of the auditor by reestablishing the position with Joint
authority with the comptroller. By 1862, however, the comptroller and
collector had apparently absorbed all the work of the auditor and the
office ceased to function.
The most recent position of auditor (RG 61) dates from the 1926
creation of the Department of Audits and has no relationship with this
earlier position.
Records Summary
Records of the auditor are, at best, spotty. There is some
general correspondence about property sold at public auction for tax
arrearages and about the opening and paving of streets. The remainder
of the material consists of tax receipts dating from the late 1850s.
Series
1. Journal. 1853-55. 3 lin. in. (1 vol.).
Arranged chronologically.
2. Cash Books. 1854; 1856. 4 lin. in. (3 vols.).
Arranged chronologically.
3. Tax Sales Record. 1855. 1.5 lin. in. (1 vol.).
Arranged chronologically.
4. City Auditor's Correspondence. 1856-59. 2 lin. in.
Arranged chronologically.
5. Reports. 1857-59. 2.25 lin. in.
Arranged sequentially by HRS assigned numbers.
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