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THE COUHTY RECORD kIngstree, s. c. LOUIS J. BR1STOW, Ed.APrjp'r. The only states treat of the Mississippi represented in Congress by natives are California, Oregon, Texas and Utah. "Hatwife" is proposed in London, niter the analogy of housewife aud fishwife, to designate a woman who persists in we&riug big hats to the theatre, Thomas A. Edison, Jr., must be a chip of the old block. He is 20 years old and has alrerdy invented over a hnnriroi] Tt in cooil Stock to perpetuate, thinks the New York Ad* Tertiaer. The present royal family of Greece are not the first Norsemen to figure in Greek affairs. The tottering Byzan* tine empire was upheld for many years by the Yaraogian Guard, composed af Danes, Swedes, Norwegians and Saxons. Parents in some of the eubarbs of Ohieage complain bitterly that Mormon elders have been working secretly in their neighborhood ever since last fall and have gathered a oolony, including a large number of young girls, wkioh have left for Salt Lake City, _ An Bnglish newspaper man, who Yisited this oonntry recently, has written a book in which he says that Boston "breathes a refined golden me dioority." Adil the newspapers of the city are puzzled to kuow whether he intended this for a compliment or not* as was the Congressman in the play when somebody called him a dodo. How far the officera of militia organizations may go in punishing mem ben is a question which has recently oozne before tho supreme court of Minnesota. That tribuual has decided that the captain of a company of the national guard of the state when it is not aotiug as a military force has uo authority summarily to punish a member of his company by imprisonment for refusal to obey bis orders. The statistics of .Lloyd's Register show that the proportion of steamships being bnilt nowadays is grestly on the increase as compared with the number of sailing vessels. Iu 1896 558 ?ew vessels of aiiU.ytil tons were C; classed, and of tbeee 493 of 853,579 ton* ware steam croft and 60 of 67,382 f tons were sailing vessels. Dariug the name period the steam vessels on the official register of the UnitedJIingdom increased bj 144, while the number of nailing vessels decreased by 342. There are now 40 state colleges in the tlnited States having an attendance of abont 52,000 etndentn Minnesota educates the largest number, 8014* atatate expense,Michigan being aazt with 2575, then California with 2400, followed by Wisconsin with 1600, Nebraska with 1500, Iowa with 1300 and III aois with 1100. Tuition fees are ebarged ia only six states, the fee in North Carolina being $60, in South Carolina $49, in Iowa 825, in jfimoori $20, in Oregon $10 and in Soath Dakota. $9. Flore Doe Kolley, state factory in* spec tor of Illinois, shows that while the number of ohildrea engaged in ma nnTac taring in that state has decreased by 1284 si ooe December, 1695; in the sweatshops the decrease has amounted to bat 121 children. There are still 1000 girls and 128 boys in sweatshops?one in six of all the children employed ia msna.'aetnre. In 1895 this ratio was one to seven; in 1894 it was bat one in 1L It increases from year to year in spite of the persistent prosecution of sweaters for violation of the child-labor provisions. Charles H. Clark of the Hartford Couraut, now traveliog in Mexico, writes: "One custom prevails on this road that the Couruot has long nrged for Connecticut. Wuenever they kill a man tiiey put np a blacit cross. Ton see them all along the road; here one, there three; atone spot are 14. Take Connecticut with its 1109 grade crossings and its nnnnal butcheries, and before long we wonld have such an array of crosses that the grade crossing would have to go. Here, of oonrse, tbe road is the rarity. No fence pens in the railroad. If anything is on the track the engine restores it. A trainhand told uie that one trip, being lute, they hurried, and in cons-qneuce killed three steers and fire burros in eight Lour*. All along the track are skeletons stripped by the turkey buzz irds und whitened by the son. But cttile are as plenty ' W they are big dowa this way." k MIR AM. About Columbia's Spring Floral Show. STATE TEACHERS' ASSOCIATION. Watermelon Rate Not Yet SettledJudge Thomas A. Cook Dead?South Carolina Presbytery. All the arrangements for the coming second annual Floral, Horse and Bicycle Show to take place on the 28th and XltVi inatia am Hainc ranidlv oonclud ed. The show promises to be the best spring carnival Colombia has had for years and many from neighboring cities and towns will doubtless avail themselves ef the cheap railroad rates offered. The show is to be given under the aospioes of the Wade Hampton Chapter. U. D. C., and Camp Hampton, U. 0. V. The judges for the horse show will be Col. Thomas Taylor, J. C. Robertson, W. A. Clark, Geo. L. Baker and J. G. Graham. The jndges for the floral show will be Mesdames Ehlrich, W. C.Wright John A. Willis, and A. M. Meets and Miss Carrie Berrv. The committee in charge of the horse and floral show, consisting of Messrs. 0. B. Simmons, W. 0. Fisher and T. H. Meighan, request that all communications be addressed to Mr. W. M. Gibbes, Jr., secretary. Parties should make entries by the numbers of the several olasses." A horse can be entered in as many classes as a party desires upon the payment of each entry. Entries should be made to Mr. Gibbes at the Central bask, who will fnrnish the tags. The badges will be as follows: Executive committee, yellow; judges floral show, white; judge horse show, blue; marshals, red. On Wednesday the horse show will take plaoe, the entries being as follows, two prizes being offered in each cls.is: Class No. 1?For beet pair of double harness horses. Class No. For best single harness horse driven by a gentleman. Class No. 8?For be?t single harness horse driven by a lady. Class No. 4?For beat pony 14 hands I or under driven by boy or girl under 15 years of age. / l?nr, V/> K?XSVvw Knef V?nr<io \ 1BOO ilV. U X Vi won | ridden by a gentleman. Class No. 6?For best saddle horse ridden by a lady. Class No. 7?For best goat and cart driven by a girl or boy. PABT 8EOOXD?FLORAL EXHIBIT. Class No. 8?For best decorated double team. Glass No. 9?For best decorated single team. Class No. 10?For best decorated pony and buggy or cart. Class No, 11?For best decorated saddle horse ridden by gentleman or lady. The floral bicycle snow will take place on Thursday, the committee in charge, consisting of W. H. Gibbes, Jr., P. ri. Lachicotte, P. L. Melton, J. E. Richards, M. A. Malone, 8. M. Macfie and 8. B. McMaster. State Teachers to Meet. The following Circular letter about the coming annual meeting of the State Teachers' Association to be held on Paris Mountain has been sent ont dated from Greenville: Dear Sir: The executive committee of the State Teachers' Association has decided to hold the next meeting on Paris Mountain at Hotel Altamont, beginning Jane 30 and ending July 5. The committee is anxious to secure a full attendance. An excellent programme of a very helpful practical nature has been partially arranged and sent out. It has been arranged with special reference to the needs of the teachers in their school rooms and deals directly with the work which is or has to be taught by them daily. The plaoe selected offers many attractions ? health freedom, informality, beautiful scenery, low rates,.comfort, convenience, inspiration. Low railroad rates will be secured to the mountain, 7o cents for round trip, baggage included; board, $5 for five days, <1.60 per day for those who oome later than Thursday, the 1st of July, or leave before Mondav. the 6th. Everything possible will be done to give the teachers a good time and a profitable meeting. Please do all you can to advertise the meeting through your county papers; read the letter to your teachers when they assemble for the examinations on the loth; keep it before them until the time of meeting. Make your plans to oome yourself and let's have a Keat meeting. Full information will sent out soon. Will you kindly send a list of your teachers so that circulars may be sent them to W. E. Johnstone, proprietor Altamont Hotel, or E. L. Hughes, superintendent, Greenville, S. 0. _ South Carolina Presbytery. The South Carolina Presbytery convened at Anderson on Tuesday e ening. The retiring Moderator, the Rev. B. P. i nt Pendleton, nrcached the ODen ing sermon. At the conclusion of the sermon the Presby terv was organized by the election of the following officers: l lie Rev. R. -P. Nail, D. D., of Green wood, Moderator; the Rev. G. G. Mays, of Walhalla, clerk; Elder W. A. Templeton, of Abbeville, assistant clerk. Mrs. Spoouer?Charles, do yon think yon would ever marry again? Mr. Sp oner?What, after having lived with you for ten years? Never! Mrs. Spooner would give something haudsouie If she only knew Just what he meant by that.?London Figaro. AH Alone. 'There Is poetry In everything,** I mused the editor. "Now, there Is yonder waste basket" And he laughed, as he sometimes did when be was all alone.?Detroit Tribune. EXPOSITION OF THE CAROLIXAS. Industries Will br Shown ThatareXot Generally Known. A special correspondent writing from Charlotte, X. G\, concerning the Women's Exposition of the Carolines, among other things, says: "One of the most interesting features of the exposition, which takes place during; the month of May, reaching into June, will be the showing of the industries of these States that are not very generally known. For instance, as tine kaolin as is produced in the Cnited States is here found, and is made into earthenware, china and an excellent grade of porcelain ware. An exhibit of this product will show the process of manufacture from its crude state into articles of dainty shape and attractiveness. Moore county yields sand of most excellent I At- C A fi_. quality ior me manuiaciure ui uuc glassware, and samples of this finished ware wil also be shown. Splendid collections of minerals will demonstrate the varied resources of the Carolinas. The industrial department is attaining large proportions, and manufacturers from all sections are taking space. It is especially desired that each and every cotton mill in North and South Carolina will place on exhibit a bolt or more of each class of goods they manufacture, so that a complete showing of our enormous and fast growing milling industry may be made, it is necessary to arrange for space at once. A collection of colonial, revolutionary, Mexican and Confederate relica is being gathered together, probably larger in extent and general comprehensive ness, and greater historical value than * * J . ? _ a I any similar collection ever maue in uiu two States. Very low passage rates to the Exposition have been granted by all the railroads; and the admission fee is placed at only half the nsnal charge for snoh exhibitions, bat the desire of the management is that every one may avail themselves of the opportunity which offers so mnch of interest along art and educational lines. Arrangements are being made to accommodate the large crowds that will be here daring the month of May. To give some idea of the events ontside of the Exposition, which is of coarse the main attraction, that are to occur in May. it may be well to recall a few: State T.odge of Odd Fellows meet; General Assembly of the Presbyterian Church in session; State Dental Society and Board of Dental Examiners convene; inter-State bicycle races will be held; inter-State firemen's meet with firemen's ?*ces; baseball games between leading Southern teams; a qovioc r\t V?oafri/*al affroAtinna* anrl anr number of entertainments both at the Exposition and elsewhere; lectures and addresses by prominent men, while one of the leading Southern women will deliver the opening address of the Women's Exposition. THE HI/SINKS* WORLD. Effect of War Scare?Floods Don't Affect Cotton. Messrs. R. G. Dun & Co. *s review of trade for last week, says: "An undeclared war between Greece and Turkey has been responsible more than any other single cause for the changes in business. Actual fighting, with facte which seem to make a formal declaration of war by Turkey inevitable, have affected grain markets much and stocks slightly. The progress of the Mississippi floods does not change the price of cotton, and settlement of the more important labor difficulties has revived works suspended week before last The temporary decrease in exports and large increase in imi>orta, at New York, 20.8 per cent, for the month caused questions about the financial future which hare not much influence as yet The increase in imports, $0,900,000, or over 15 per cent from last year, and $17,100,000, or 38.9 per oeut. from February, if long continued, may embarrass some branches of business, but can harly exhaust balances remaining from the unprecedented excess of merchandise exports. 4826,881,519 in nine months ending with March "Failures for the week were 207 in the United States, against 222 last year and SO in Canada against 36 last year. "The total bank clearings in the United States for the week were $956,264,170; per cent decrease, 3; exclusive of vew vork, $482,934,788; per oent decrees." The Naval iillltla'al'sy. The Secretary of the Navy has made the annual allotment of the fund of $50,000 appropriated by Congress for the naval militia of the States. Deducting $2,000 reserved for the purchase of text books, the remainder of the appropriation is alloted among the States having naval militia organizations in proportion to the number of uniformed petty officers and men they had on their rolls on the 1st of January last. The result in the Southern States is as follows: South Carolina, 165 offi cers and men, allotment, SI,814; North Carolina, 140 officers and men, allotment, $1,188; Georgia, 188 officers and men, allotment, $2,436. Louisiana, 20-j officers and men. $2,486. Beginning of the End. According to information received from trustworthy sources at Washington, the withdrawal of at least a part of the great army that Spain has maiu tained for several years past in the island of Cuba will begin when the rainy season sets in. The initial move ment will be the departure of 10,000 Spanish troops from Habana for Spain, and within a short time after that 30,000 troops, it is understood, will follow. Oysters In Knglnnd. Probably few Americans even have any conception of the immense number of oysters shipped to England, which is the sole market for American bivalves, as France rears her own, and the German duty of 316 per barrel is rather too steep to allow any margin for protit Hundreds of thousands of barrels are received yearly in England, uany of which are transplanted for a few months, when they are taken up for the snmmer trade Norfolk, Baltimore and other points ship large quantities, and the Connecticut trade is also large. WHAT CONCRESS tS OOING. Democrat* in the House caucused on the best policy to pursue against the fiepublicen majority. In the House Mr. Simpson (Top.. Kan.) criticised tbe policy of 8peaker Heed in not appointing committees. A late csnrass of the Senate showed that the peace treaty lacked one vote of the twothirds neeps?ary for ratification Certain Democrats. Silver Republicans and Populists in the Senate formed a combination to dictate committee assignments. Mr. McMillan presented in the Senate the petition of the Washington Board of Trade p-aying for the Immediate completion of the Washington aqueduct tunnel. The Senate adjourned for a day owing to the death of ex-Senator Voorbees, of Indiana, who. until a recent day, was a conspicuous member of that body. Th? Renate su^-coramittee engaged on the Tariff Billi have found it recess iry to prepare practically a new bill. It is not believed that they can finish their work bofore Mav 15. Representative Bah. of Terat. introduced a bill appropriating (125.000 to aid and encourage tbe holding of the Afro-Am?rIean and interstate Exposition ia nuumuu, Texas, next year. 'J'he paiier ?n Hawaii which was recently read be Mr. John W. Foster before the KaUooal Geographic Society was presented to the Senate bv 8rnatMorgan and will be printed at a document. Senator McMillan Introduced a joint re*o'ntlon d irecting the 8?cretaiy of War to pre oare and submit to Con ,iw by the 1st of next December a project for the reclamation of the Anacoetia flats. Mr. BsJley met with opposition in his nollcy of giving the Republicans a free hand', and the Democrats hold a caucus to agree on a policy at the close of the session. Financial legislation is demanded. Mr. Simpson, of Kansas, leader of the Populists, declares that he will carry into effitct his threat to block any business which the House may attemot to do by unanimous consent before the Speaker has appointed committees. A number of Western Republican Senatore, more particularly those from the Rocky Mouuntalns, bare united in a movement to make sure of securing ?ertaln coeewsions in the tariff DilL The articles which the Senators have especially in view are wool. htd'S, coal and lead ore. The tendency is to ask a change. jar. n< nr mirouuctu iu im ijoiw iw Intion directing the 8eeretaiy of State to ascertain and report to the 8enute from time to tim? the following partieaUra fn rjjjard to each of the nations with whlco the Dc.ited Slates has diplomatic relations: The amount of taxes or excises and the mode of co.lectin? the same. Statist :a of exports an 1 imDorts and methods of Dollectlng duties. Tariff law. Seyeral objects of pnblle expenditure. Ju ilclal system. Lf<t of Times, offenses and punishments. Members of tbe army and navy. Police or other arrangements for preserving the peace and enforcing the law. The (dmtnlstrative ix-chantsm. Public Indebtedness. Motbo 1 of enacting laws. The character of leirlslatlve chambers; the pnblio oflfi j'TS who have practically the determination of what laws shall be pat upon their passage. MRS. E. R. TILTON DEAD. Passlnc Away Of the Woman Whose Husband Prosecuted Henry Ward Beecher. Mr>. Elixabeth R. Tllton, wire of Theodore Tilton, who prosecuted the great preacher, Henry Ward Beechor, on the charge of bavin k alienated her affections, died In her home, No. 1403 Pacific street, Brooklyn, N. Y., a few days ago. Mrs. Tllton had been very 111 for tbe hut five weeks. Hbe had been strl-ken wttn puralysl*. Her daughter and a tew ni*nds were with her at tbe last. Theo lore Tilton, her buslutnd, went to France after the celebrated t rial. He took np residence In Paris. He still lives there. The Beecher-Tllton trial, vbieh wasMgan In January, 1875, was one of the moat sensational in the history of this country. Tbe reputation and character of the foremost ! i reach or of the ion 1 were placed In the balance. ai d while the proceedings last td tbe <! stalls aroused the Interest of tbe Christian world, for Mr. Beeeher was well known la Enrope at thetlme of scandal. Theodore Til ton, tl >!atntiff, had been a friend of Henry Ward Beeeher for yean. The groat clergyman had united hi a and his wife In marriage. They were worshipper* in his rhurch. Later Mr. Tl ton became .-insoclnted with Mr. Beedher in the editing of a religious irfurnal. In hi! bill of particulars Mr. Tilton declared i hat his wife and Mr. Be -cher had made ti confession of guilt to him. To all the accusations of the plaintiff Mr. Beeeher n oswero I with a sharp deataL Mr. Tilton sued to recover tlOO.OOO. The jury wis unable to agree UDon a verdict, and wus discharged. In 1878 Mrs. Tilton was excommunicated from Plymouth Church. Her husband was for :ed out of the ehurch at the I .me of the trial. The confession which Mrs. Tilton was alleged to have made to her busband was denied by her. AM?rthA trial Mrs. Tilton endeavored to seolnde herself from the pubic as mach m possible. About Are year! ago her eyesight f illed, and she was nearly blind, until a year ago, when an operation wns perform-i. She was overjoyed when sfee regained her sight. lira. Tllton. subsequent to her expulsion from Plymouth Church, booame ameiooerof a religious sect known as the Plj month Brethren. The sect held moot of tho meetings In Mrs. Tllton's home. lir*. T itan was sixty-two years old. She tad seven children, of whom several are living. TWO BOYS KILLED THEMSELVES. They Were Brothers, and Angry lenses* left at Hem. Two yonng sons of a Mr. Hereon, living near Fuyetteville, Ark.,aged nine and fifteen years respectively, committed suicide by poison. The boys were angry because tbsir parents, coming tc town, left them at home. Both youngsters bathed themselves, put on I their tiest clothes, wrote notes to thsir parents, s'vallowed strychnine and went to bed. Both boy3 died before their parents returned home. Receivers tor Big Mills. Receivers were named for the Bennett and Colombia mills In NewBed'ord, Mass., when it was discovered that 92.-100,00 > in notea ha I boeu issued, of whloh ao account has apjxvir d, an I that more than 4100,i)00 had l- - ? #a i Ku art/iAtinf Af tVui nlanf I JO U V U015VU IV IUW WWW?, V. ?M</ J^.WUM srbeQ It should aavo appeared as profit and loss. France and Braxll to Arbitrate. 51. E.anofaux, the French Minister for Foreign Affairs, informed the Cabinet that a convention had been signed between Franoe and Brazil for the purpose of arbitrating the Guiana territory whlen is In dispute between the two countries. The Landlog of Doloff. An expedition from the United States, commanded by General Botoff, the Cuban Min stsr of War, has safety landed i.t Mulas Point, Cu m. a force of three thousand in* surgerits under General Callxto Garcia received tbo expedition ani carried the arms into the Inter.or. Seven wagons and a numl?r of horses and mules were employed to transport the large quant.ty of arms and ammunition, three cannons and a considerable qaantity of dynamitn. Onr German Sugar Imports. Amor lea imported 430,000,000 pounds of pugar from Germany last year. I imn mm Issued by Comptroller-General Norton to County Treasurers. THE ANNUAL SETTLEMENTS. Instructions Given as to How to Prepare foir Them?-Effort to Avoid Apparent Shortages. In view of the several shortages with accompanying tangles that have occurred in county treasurers' offices in this State, the Comptroller-General has prepared a special circular which is to be sent to the auditors ef the several counties, Ihe object of which is to prevent as far as possible any complications of this character in the future. Below is given a copy of the circular, which will be instructive to those other than oouniy officials: Diiab Sib : The tim9 for the "annual settlement" for taxes for the fiscal year 1886, incluiling November and December, 181*0, is now at hand, and it is necessary and of paramount importance to the tax department that these matters be attended to at the earliest possible day. It should be borne in mind that these "annual settlements" are between tho auditors and the treasurers and not between the treasurers and the comp wnIIov <rcinaral. ia often underst od and alleged. The law makes the comptroller general or some one representing him, foremen of grand jnnea, county supervisors and oonnty superintendents of education witnesses to theee onnusJ settlements between auditors and treasurers. Many of the auditors and treasurers and other officers connected with these settlements are new and to some extent inexperienced, and I may therefore be pardoned for suggestions in detail and instructions simple and commonplace in their character, under the law providing for and governing these annual settlement of our taxes, State, county and school, chargtd, 10 lected and disbursed by the treasurer of each ccunty in the State, including all other matters of lines, dispensary profits and funds ooming into the hands of county treasurers. It must be remembered, too, that auditors and not treasurers, prepare the sheets for annual settlements. It is not the duty, however, of the aditor to prepare or balance the treasurer's record book, Stats, county or school, nor that of the supervisor or superintendent of education. These record books are kept by each of these officers themselves inclei>endent each of the other. if these record books have been properly kept, th6v will balance to a cent; that is, the treasurer and county ' *? ?11 ?o-nrl tVia Bujjervisor ior an tuumj treasurer and oounty superintendent of education for all school and poll taxes, aa well as the treasurer and comptroller general for all State taxes. It was tii? duty of the auditor,and we naturally suppose he has so done, to furnish treasurer, county supervisor and oounty superintendent of education with one copy each of the 4 4Abstract of the Duplicate, 4'Additional Abstract of Duplicate," and the "Abstract of the 15 Per Cent Penalty Book." From these abstracts (a copy for each officer and every fiscal year should be on file in each county office) the treasurer, supervisor and county superintendent of education make up the charges for their respective offices for county and school taxes, and in addition to these proper reo rds, as public servants, they should demand this in order to keep themselves informed as to the exact condition of the taxes charged, collected and disbursed in their respective counties. The treasurer's "Monthly Report" to oounty suiter visor and county superiniendent of eduoation ought to furnish data to each of these officers for all of the revenue derived from other sources in the county, such as the dispensary fund, fines and licenses, commutation i tax, etc. Where these officers have doubts as to the exact facte, comparisons can be I made with the records in the office of I the clerk of court as to the fines or the books of magistrates or the reports of I county dispensers, and from these I sources see that each and every charge I for each t, ecitic purpose ia properly and correctly made I The accounts lept in the respective I offices of the auditor, treasurer, county I supervisor and county superintendent of eduoation should be independent and I not oopies one of the other, as we some-1 times find the case. j There can be no irregularities in the | ofSoes of the auditor and treasurer in I these annual settlements, without also I involving the offices of county supervi- I sor and county superintendent of education in the way of criminal negli-1 gonoe or carelessness. These two I county offices are parts each of the I whole machinery of our tax system. I Negligence, inefficient accounting or | management in the one affects the I whole system in the county. ' Upon auditors, however, rest the I greater responsibility The duties, responsibilities and work of auditors ore the most important in the county aud can help or hinder the county more se-1 riously than auy other office in the I county. These facts are too often un-1 der-es4imated and not understood. I lipon the intelligence, zeal, efficiency I and painstaking care rests the accuracy | ?? ?'? oJ: tnese "annual Mjnicmcuw. County supervisors are required and u.jually do certify in writing at each oi these "annual settlements" that they have examined each and every voucher presented by the treasurer for State, county and school taxes, as allowed l>y the auditor to said treasurer as a proper a/edit, 'lhese certificates are stiong and full and should be signed only after thorough examination of eaoh of the vouchers and the 'acts oonnected with these items entering into the settlement. Auditors should not notify the Comptroller-General and other office's that are ready for "annual settlements" until actually rtady, as often much valuable time is lost in the preparation of sheets after the Comptroller-General arrives to witness the settlement. Settlement sheets are not ready until everything is in oomplete shape with items or vouchers and sheets verified and made ready for proof. No item on tiiese sheets should be written except f > ! r J those which are absolutely nocessary,. Lut should be made up according to the forms as printed. Auditors can allow treasurers no i credit except such a9 the treasurer can present in tangible form and which can be cancelled and tiled in the office of i the auditor. After these settlement* these vouchers are left in the care and custody of the auditors and not the treasurers. The auditor is then charged | with the safe keeping of cancelled 4 vouchers. This does not apply under the present law to "nulla bona" executions. The act of 189d requires all "nulla bona" executions to be filed in the treasurer's office and auditors cannot safely* therefore cancel vouchers that they are not allowed to file in their offices. Auditors should examine and verify these' 'nulla bona" executions and I fnr thoir ntrn nrntootinn take thft treaS urer's receipt for btate count/ and school taxes as represeuted by these "nulla bona1' executions. This receipt can then be filed with the auditor's other vouchers and so state the fact with the "nulla bona" item on the settlement sheet. I Sections 362 and 364, revised statutes, fix the kind and character of vouchers which auditors shall show treasurers in settlement fdr all taxes charged and also oounter vouchers bf supervisor and superintendent of education. These vouchers consist, primarily: For all State taxes, the State treasurer's receipt; for all oounty taxes, "oounty supervisor's warrants" paid; for all school and poll taxes, "oounty superintendent of education's warrants paid. This latter also includes school taxes paid on warrants of the trustees under special provisions of the law; and secondarily, "treasurer's commissions," "deductions and abatements by oomptroller-sreneral," and the four items as allowed in section 362 which reads as / follows: "Provided, however, that only the following causes shall be assigned by the treasurer on said delinquent list for net collecting any tax, penalty or assessment, to-ait: "1. Sheriff's return to exeoution issued, that no sufficient property of tho party charged therewith could be found out of which to make the same. "2. That property was found, but for want of bidders, was sold and oonveyed to the sinking fund commission by the sheriff, pursuant to law. "3. Execution issued and in the hands of the sheriff. "4. That such taxes, assessments and penalties were enjoined Kf a competent court" Vv e wish to impress upon the auditors the fact that no execution is "nulla bona" except upon the ceitihcate of the sheriff, as above, on the printed form, stating directly that no projwrty can be found out of which taxes can be made. The pencil mark "nulla bona, no good," sometimes found on these executions, are not proper credits for the treasurer, where fhe treasurer presents them to the auditor as a credit, auditors should not allow them nntil the sheriff shall have made the proper certificate as required by the printed form* on the back of the executions. The careful attention of all the officers to these details and records connected therewith will save in the future many diificultiee arising now in some counties of the State from the irregular accounting in these offices. We shall expect in our annual visitation to these counties to examine each and every book in the auditor's, treasurer's, county supervisor's ana county superintendent of education's 1 offices in connection with these matters j of taxes, and also the delinquent books that are or should be in the treasurer's and in the sheriff's offices by having them in auditor's office at settlement. When any discrepaucies or irregularities in preparing these reoords are found, such facts will be promptly reported as required by law to the oourts of general sessions of the respective oounties where found. Auditors will bear in mind the fact that the treasurers^ commissions are paid for 1890 from the no 1 lections for State and county, the school fund bearing no pari thereof. All the items entering into the settlement of 18J4-'U6, such as "executions in hands of sheriff" stayed by action of United States Courts, cash, etc., of course are brought forward as proper charges against treasurers for 189o-*9<5. Keapectfully, JAMES J>OBTO.-*, Comptroller-General South Carolina. TEACHERS'EXAMINATIONS. Circulars About Them Sent to the County Superintendents. State Superintendent of Ednoation Mayfield has sent to the several oounty sui?erintendents of education the following important circular letter in regard to the examination to be held on the 23d insl "I enclose herewith a copy of rule* adopted by the State board relating to county examinations and teachers' cer- ( tificates. As the board did not say when these rules should go iuto effect and as that board will meet again on the ?th of May, in all cases where the applicants pass satisfactory examinations and are not aected by the rules at all, grant them certificates; but when the parties are aected by the rales let all such cases stand over until after the meeting of the State board. Admit all applicants to this examination regardloss of age, but hold the were of those under ago, and of those not matting the reqnirod average or a first or secoud grade certificate, object to the State board. First grade certificates may be renewed, but hold the others until after the meeting of the State board." ?j? qotqM. jo enj*A red ?qj 'gareqs cqtrr paputp 'OOO'H^'f Pri -tdTO aqx P-n*a (I 'g P ? (juqseSaoQ '<! Ai '/A. 0 wo*wod?o eqX ffjonpojd reqjo puu ooo?qoj ui p??p oj si qotq.u. jo ?80drerl eqj 'atnihnj -reQ jo ifaudaio,") ?9Uoqore \\ ooreqox ?miore3 ?qj oj ?pn<? jo Xrejeaoeg ?qt Xq p?nsst u??q 8?q uoisstuxcuo? y People blessed with the Judgment and sense developed by the modern civilization, smile at the childish revenge of the king of ancient times who had the sea scourged for wrecking his ve?; sels. But the family likeness to this act of ancient folly on tlie part of the modern system of burniDg flags and hanging obnoxious persons in effigy Is rather a caustic comment on the aforesaid smile of superiority. 4