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SHORTAGESIN SALUDA COUNT REPORT OF THE EXPERT AC. COUNTANTS. The Shortages Not Large and Prob ably Due To Bad Bookkeeping Rather Than Intentional Wrong. The grand jury of Saluda coun-t] has had a special committee at worl on the financial condition of the coun tv for the past several months an thev had a special expert to examini the books of the officers. The repor was made last Monday. We give be low the report of the expert, Mr. A T. Haltiwanger. as printed in the Salu da Standard of last week. Ou-r special committee appointed tC examine the books of county officiah have submitted .the following report: Expert Accountant's Report. Saluda. S. C., November 18, igo5 Messrs. Jas. D. Watson, R. M. Bleas< and L. M. Werts, Committee. Dear Sirs: I beg to -hand you 'herewith -a re port of -The books of the officials o Saluda county: Exhibit B is a list of claims paid or by the treasurer which were not ir accordance with law, as they were,de fective -in not having the signature ol either th.e Supervisor or the Secretary or the county seal. These aggregate $3,II.23 Ehibit B is a.. list of claims paid on warrants -issued by county supervisor without approval. of county. commis sioners. These aggregate $47,oI9.6g Exhibit' C is a list of ;:laims which were .raised in "the aki1otirs stated. This aggregates $32.36 Exhibit D is a list of warrants vary ing from amount of claims. Warrants in excess of claims $203-46 Warrants :short of claims 31-73 Balance $I71-73 %Exhibit E is a list of claims which were not itemized. These aggregate $475-17 Exh-ibit F is a list of amounts 'paid for which iio bi}ls were found. - These aggrega-te $795-77 Exhibit G is a list of amounts paid whichz a-re not based on either claims or warranlts. These aggregate $75 Exhibit H is amount paid in excess of contract, -$33 Exhibit I -is Statement of Interest and "Discount"- paid *by warrants of supervisor. * Aggregate amount $i7I-79 ~This is the first time in- my ex perience that I 'have ever seen "-dis cotunt" added to a bill. Exhibit J is a list of cla-im's not paid, sto wvhic'h interest and "Disco.unt" is added. Aggregate amount is $66.76 Exhibi-t K is -a statement of a,mounts .raised on 'bills of B. F. Forrest & Co., being for goods furnis'hed by thenm to poor -house and'chainganIg. Aggregate of amounts ra-ised $231-73 Exhi-bit L is a list of claims in Lum acy. Aggregate amount paid in ex cess of legal fees $270.oc Claim not yet pai.d, being claim No. 615 excess charged$.C * Ex-hiibit M is Discrepancies in books of Dispensary. Amount short $55 Exhibit N is the indebtedness or cla-im book January 1, 1905 Aggregate amount is $12,248.7 Exhibit 0 is a statement of Dis crepancies in treasurer's ofhece. County Fund $2,075-3. Exhibit P) is a statement of Discrep ancies in treasurer's office. Schoo(4lFund - i -007-2 It isproper to separate the respon Ability o-n these exhibits by reterenc to which y-ou will find it as follows County fund: J1. C. C.aughmau $1.233-1 Schorol fund: J. C. Caughnman $852-0 $2.105.2 \County fund. B. R. Smith $822.1 School fund. B. R. Smith 155-1 $977.3 A witness pay~'bill No. 1, check N< bein.: 2894, was never e-ntered o 'Treasurer's book. Dated May r 03 $12.0 Witness and jury bills of AuguS 1903, marked No. 2 never entered o treasurer's book amount 'to $392-o Octohb.r 10, I903, warrant No. 635 t H. B. V-hite not entered in cash book nor -cancelled )y a(litor. Amount 3-00 Mr. E. J. Arnaker states fron the poor house farm he turned over to Mr. B. Matthews. supervisor 2 bales cotton in '903 2 bales cotton in 1904 By reference to 'treasurer's books it does not appear that he turned the proceeds over to said officer. The cash books of the treasurer, Mr. H. B. White, were examined and balanced to -date and found to be cor rect. I find a number of warrants not endorsed. Auditor fails in numerous cases to t cancel warrants after being turned into his office, thus leaving them in condition -to be used a second time. His records are not complete, as one year's settlement sheets could not be found. Many of the claims that have dis count added were changed after being proven, and many of them changed in the affidavits. I find a number of claims in names of other parties paid to -officers of county, namely: B. W. Crouch, County Attorney, and B. R. Smith, County Treasurer; and also the wife of the county -treasurer, Mrs. B. R. Smith. On claim record 'of supervisor the work hals not been classified, and num bers of warrant issued not made a maiter of -record. On books of the county dispenser i I find no itemized account after May 5, 1904, and even before that-time the last day or two of the month -was not itemized, so as to even up dat:ters, I presume. -Upon application to Mr. J: P. Lin dlei-, the former dispenser, for the books during his incumbency, and also those of his p-redecessors, he sta ted that he had carried them--home and the rats .ate -them up and 'he burn ed !the pieces that were left. For this cause we could only get a record cov ering the period named -in Exhibit M, which in itself is very unsatisfactory.. April 5,1904. claim No. 150, Warrant No. 356 payable to P. J. Coleman, in cludes $-.oo for work on Icommittee books. From a 1etter I found in the super visor's office it appears P. 3. Coleman, clerk of the 'board, received 5 per cent commission from E. T. Barnum Iron Wor-ks on pur&h'ase of steel cages -for jail. All notes 'which I found for' bor rowed money except those to Sink ing Fund -bore 8 'per cent interest. It is ques'tionalble in my mind if they coul'd legally pay that rate. Very few of the notes were legally -signed. On the clerk's books no fines and forfeitures appear of record from June 15. 1904 to June 15, 1905. I -am informed -ohat Mr. B. R. Smith loaned sums of money, presumably county fun-ds, to -the Bank of Johnston and Mr.. George C. Wheeler and per ~-haps othors. Nowhere on the treas urer'-s books 'do I find that the inter est on these loans found its -way 'into the county strea,sury. Exhibit .Q is a report of delinquent taxe's 'turned over to Sheriff's office for collection. This sliows muounts and percentaige collected on same. The 'books in -this office as also those in the offices of the Clerk of Court, Superintendent of Education and those of 'the present county treas urer are well kept and in good' condi tion. During the incumbency of the former treasurer, B. R. Smith, cover ing a period of four years, the cash ook for county funds wvas not writ ten up at all, and this I had to write up myself. I R espect fullyv submitte d, A. J. H:altiwanger. - A\ccountant. We. theretore recommendl that the )t proper aut-horitie-s take the necessary stps to v-indicate the law an-d to pr"o e. te hecounty- from~ harm. T1 His Honor, the Solicitor and - th-"- court officials. we return' th.anks 9for courtesies extended. Respect fully su'bmittedl. 7\W. WV. Hols-tein. [oreman. 6 ._ _ 6;The Music That Carries.' - '1 e toiled wxith the men the world has I blessed. .And i've toiled with the menwh Ia failed: I 'e toiled wvith the men who strove 0 with zest. 1And I've toiled with -the men who nwailed. And this is the tale my soul would 0 tel t h'A N0 We want the peo counties to com< Drugs, Med A full variety of Gardg kept in a well appointed scriptior department. Tar Cough Syrup. Lar Did you ever use Sn success with them, and them and you will be pli We sell Parker Luc] presents. We sell Gold VAN SM Phone, 158 A .;As it drifts over .the harbor bar The sounds of a sigh don't carry well, ..Eut. the lilt of a laugh rings far. Mie men who were near :the grum /bler's side Oh, they heard not a word he sai-d! The sound of a song rang so far and wide, And they hearkened to that instead. Its tones were sweet as the tales they tell Of the rise of 'the Christmas s:ar The sounds of a sigh don't carry well. But the lilt of a laugh rings far. 'S. WV. Gillilan in Success. A petition has been presented .to the supervisor of Laurens county as'k n.g for an election under the B'Brijce aw. Darlin'gton's proportion of the mon y neelded. by the4s?tate cotton associa tion, $6oo, has been paid up and for varded. FOR MAYOR. A T. Brown is hereby nominated for the office of mayor and pledged to 'bide the result of the democra-tic nmination. Dr. Van Smith is hereby announced s a candidate for mayor and is pledg d to abide the result of the primary election. FOR ALDERMAN. Ihos. B. Wicker is hereby -lnnoun ced as a candidate for alderman from Ward 1 and will abide the resul:t of the Democratic primary. . H. Hair is 'hereby nominated as a candidate for alderman from Ward One and will a'bide result of demo cratic primary. L. W. Floyd is hereby announced for alderman from Ward 3 aA pledg ed to abide result of Democraric pri marv. J. J. Langford is here.by innounced fr alderman fronm Ward 4 and will aide resuih of Democratic primary. T. R. Thornton is hereby annunced as a candidate for alderman from Ward 4, and is pledged to abide the rsult of the Demnecratic primary. 'P. S. Hudson is hereby nominated for alderman from WVard 5 and is pledged to abide the result of Demo crac primary. W. M. Tihlomas is hereby nomina ted as a candidate for alderman from Ward 5. and is pledged to abide the result of the demiocratic primary. W. H. Bo'wen is hereby announced as a candidate for adlerman from Ward 5 and he wvill abide the result wbeiry, S. pie of Newberry; 3 and see us w icines, Cigars an 1n Seeds, Stationery, Drug Store. Best of c Among our specials i re bottle 25c. Plea san ith's Liver Pills? We they are'making new I eased. Call for a samr ky Curve Fountain Pei Fish. Give ut a call. ITH, Pri There is No P RUNS LIGHTER, POINTS LAS IS STI Does Better Work We receivec Turn Plows and this season an Our Prices Every Plow g satisfy, or ret your money b find a more lit Thanking y c are Yours Siire,. C. and surrounding 'hen in need of d Tobacco. ind all things usually Irugs used in our pre s our White Pine and I to the taste. are having wonderful riends every day. Try le. is-nice for Christmas oprietor. low Made that T LONGER, lONGER BRACED, thana Syracuse, Ia car load of Middle Breakers d the Lowest. ruaranteed to urn it and get ack. Can you >eral offer? )u for a call we truly,