Historical Newspapers of South Carolina

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Presentment ef Grand Jury, OCTOBER TERM, 1903. TO D18 Honor Unas. u. .uaiiizier, riesiding Judge: This being the last term of Court for the year 1903, we beg leave to make this our fiual presentment. We have closely examined and passed upon all bills of indictments handed us by the Solicitor. We have inspected the public buildings of the county and found them to be in fair condition. We have examined into the condition of the paupers at the poor house. We found 26 inmates in this institution?8 whites and 18 colored?all of whom seemed to be well satisfied with their condition in life. The houses are In cood condition, the farm well CUlti vated and managed, with prospects of a fine yield of corn, estimated at 700 bushels, besides a goodly quantity peas aDd hay. The board of County Supervisors have furnished us with a transcript of the Magistrates dockets, together with an approved report of same. In examining this transcript wo notice that a number of the Magistrates do not comply with the law relative to their duties as to making quarterly reports. The law requires them to make quarterly reports to the Board of Supervisors and pay over to the County Treasurer any fines they have collected. Our attention was drawn to the fact that a number of them who had collected fines and kept same in their possession for ten (10) months. This money belongs to the County and should be turned over to the Treasurer as the law provides. We call this matter to the attention of the Court, trusting by so doing the Magistrates will be more particular in regard to tKin 1 mnArfo nf moflor in thp fllMirP. The foreman has cancelled and checked off claims paid out by the Treasurer, Supervisor and School Com< missloner for year ending August 19, 1903. The boo^s and papers of the Clerk of Court and Sheriff's offices have been examined and found to be in order. We have information from the Comptroller General's office that there has not been a complete settlement witb the Treasurer of Abbeville County for the last Ave (5) years. At our last session it was deemed advisable by the Grand Jury to have the books of the County officers examined by an expert. A committee of our body was appointed to have the work done. Upon investigation the committee found no funds available for this purpose?they applied to the Boara of CooBty Supervisors to make an appropriation with which to do the work. T> 1 t 1 fl JL116 iXIHlU lUCt nuu a{j|?upi?nu u.s (5) dollars a day, not exceeding tbirtv (30) days. The committee placed itself In communication with several experts , that had been recommended, but failed to procure the services of either on account of insufficiency of sum appropriated. This fact was made known ;> to the Board and was asked to increase the appropriation, but the Supervisor declined to furnish additional money. This being the case, the committee t concluded to let the matter stand until a sufficient sum of money could be had to do the work. In this connection we beg to state that there was a partial examination made by Mr. E. B. Wilson of the Comptroller's office, last January. Having been informed of this fact, the Or*nH .Tnrv reo (lasted the Comntroller General to furnish them with said report together with any other facts bearing on this investigation. The Grand Jury is in possession of this report and ask that same be read and made part of this presentment. See report marked A. We would also request that the ex[ planatory statement made by Mr. W. W. Bradley for Mr. Blake (see statement marked B") be read and become a part of this presentment. It was a very great surprise to the Grand Jury to learn that there had not been made a complete settlement of County aflairs in five years. It does seem to the jury that the officer whose duty it is to attend to this matter has been grossly derelict in the performance of his duty. The Grand Jury would urgently request the'Comptroller General to give this matter his immediate attention, and to take such steps necessary to have an appropriation made by the Legislature to have a thorough inves* * mn^a?o o tiro H oom dH if n popu. HKCIliUU LUOUC MO n v? uvvmvu ?v mwww sary. Thanking your honor and officers of the Court for courtesies extended, Reapeotfully submitted, J. F. MILLER, Foreman. E. B. WILSON'S REPORT MARKED "A." Columbia, S. C., Nov. 29,1902. Hon. J. P. Derham, Comptroller General, Columbia, 6. C. Dear Sir: I beg to submit ray report of the investigation of the accounts of Mr. J. R. Blake, Jr.. Treasurer of Abbeville County, as far as the work has progressed. SCHOOL BOND ACCOUNT. Upon a thorough examination of this account, I find that the Treasurer has received credit for $111.10 in excess of the amount of the accrued interest. ? A complete statement of the bonds and accrued interest will appear in the back of the Court Expense book in the CountyvSupervisor's office. G. C. Sl N. SHOP BONDS. An examination of this account shows the Treasurer has taken an excess credit of $124.07 in the amount of accrued interest. * * COUNTY DISPENSARY ACCOUNT. A thorough examination of this account reveals the fact that the County Treasurer is due on account of County Dispensary Funds $765.90. BORROWED MONEY ACCOUNT. An IKio an/iAitnf fha q Virvtxr I vu UUIO ovwuuw CUV IVWIUD DUVfT that the County Supervisor and the County Treasurer borrowed on their notes, from Treasurer Blake's entrance into office, up to Nov. 1st, 1901, $65,155.60. I find charged on the, settlement sheets, $61,155.60. It appears that the Treasurer failed to charge himself with a note dated August 1st, 1901, favor Hunter Brothers, $1,000, and another dated Oct. 22nd, 1901, favor National Bank, $3,000. I find that the Treasurer was allowed credit in the several settlements for $50,155.60 the face of the notes and the interest on the same $4,849.18, an excess credit of interest $957.51. This excess credit of interest seems to have occurred as follows: On July the 2nd. 189fi. a note was eriven to Mr. John A. Harris, for $3,000, beariog interest at the rate of 10 per cent, per annum, and was due 1st January, 1897. It seems to have been renewed from time to time until May 25th, 1899, when it has increased to the amount of $4,323.52. On February 21st, 1897, the County Supervisor paid by his warrant on the County Treasurer $21.43, as interest on this note apparently covering the time from January 1st, I 1 1 ; V' 1S97, to that (lute, making $4,344.95 paid against this $3,000 note, from July 2nd, 1890, to May 25th, 1899.! The correct amount of interest would I be $504.58; hence, an excess credit of $840.37. Another amount going to! make up tbis excess credit of $957.51 is $117.14 which was credited twice, the same being interest on a note dated November 12th; 1896, in favor of the: Farmers Bank for $4,155.30, the amount ot interest wa9 creun-i ed in the settlement and again by the' County Supervisor's warrant No. 22, dated April 9th, 1899. COUNTY SUPERVISOR'S WARRANTS. I did not check all these vouchers thoroughly, oaly certain ones, those in particular handled by Mr. Jno. A. Harris. On May the 25th, 1899, the County Supervisor paid Mr. Harris by warrant $3,245 34 He also paid by warrant No. 13 same date 104 53 $3,349 87 This amount covered claims Mr. Harris held against the County as follows : January 1st, 1898 $ 957 78 " " 181 71 January 24th, 1899 1,562 14 Total $2,701 63 Interest on same at 7 per cent, per annum 155 93-2,857 56 Excess interest paid.. $ 492 31 I wish to call attention to a note in favor of the National Bank dated March 7th, 1902, interest at the rate of 6 per cent, per annum, and due January 1st, 1903, which the Bank now holds. While this note bears interest from date, it has been discounted at the Bauk, which should not be the case. If a note is to be discounted, it should not bear interest from date, but only after maturity. The aggregate amount of errors I have found is as follows : Excess credits school bond account $ 111 10 I .Excess credit li. U. <& is. ?nop BoDd account 124 07 County Dispensary funds not charged 7G5 90 Excess credit interest on borrowed money 957 51 Excess credit interest on Jno. A. Harris' claim 492 31 Notes not charged in settlement 4,000 00 ' Total ; $6,450 89 A detailed statement of all these accounts is filed in your office. The time at my disposal did not permit me to investigate the County Supervisor's boobs in detail, neither have I examined the books and records of the County Auditor and the County Superintendent Education. Those I examined of the County Supervisor and County Treasurer 1 found incor rect ana very poony sept. I have the honor to remain, Yours truly. (Signed) E. B. Wilson, Accountant. CORRECTION BY THE COMPTROLLER GENERAL. It appears that the $4,000.00 referred to above as notes not charged has been charged in settlement of taxes of 1901. None of these settlements have been approved by the Comptroller General since the settlement of taxes of 1898. A. W. Jones, Comptroller General. Columbia, S. C., June 16lh, 1903. EX-TREASURER BLAKE'S STATEMENT ?MARKED "B." To the Grand Jury, Abbeville County, October Term of Court 1903 : Gentlemen :?You have in your possession a report from Mr. E. B. Wilson, expert accountant, on the examination of the records and accounts of the Supervisor's and County Treasurer's offices during the greater part of Mr. Blake's incumbency. As I had the honor of serving the County as Auditor during this period, and as I was with Mr. Wilson during tbemonth or six weeks of his investigation at the suggestion of your Foreman, I beg to submit the following statement, along with Mr. Wilson's report: Item I. "Excess credit school bond account." Mr. Wilson charges Mr. Blake on this account with $111.10. This is a correct charge against the Treasurer. Item II. "Excess credit G., C. & N. bond account." This error amounted to $124.07, and is a correct charge againBt the Treasurer. It occurred in the following manner, to wit: In the settlement ot 18 we had a cash balance of $124.07, which we brought forward and charged on the debit side of next settlement under the head of back taxes, and to clear the sheet of this item we gave him credit on the other side of the sheet, also under head of back taxes. When we charged up the total amount paid out for the tben fiscal year we failed to deduct this amount for which he had received credit, under head of back taxes. This error was mine and not the Treasurer's. Item III. "County dispensary funds not charged." Mr. Wilson, under this item charges the Treasurer wi th$705.90. This is a proper obarge against the Treasurer. This error occurred in the following manner : The Treasurer for a number of years paid the city's half of t,hft disnensarv monev directly to the city, and we took uo account of their half. Later, by order of the. Comptroller General, we changed the method and began charging the who>e of the dispensary money ou the debtor side of the settlement sheet, and gave the city credit for its half on the credit side of the sheet. Mr. Blake had a balance not inoluded in the settlement of 1898 of $2,861.52; he had paid the city its half, $1,430.76, and not thinking or knowing of the new method of settling this account he did not bring forward the city's half to his new Cash Book. When I made up the settlement eight or ten moDths after * T C MMKMAA r.A/1 l"? lO PnoK Dftrtlr Waru, JL | Ul UUUlOCj USCU UIO vaou Xiuua of 1899. I added his collections from the Dispensary for the then current year to the amount brought forward and gave credit for paying the City's half of this amount. The error was a most natural one and was discovered and noted before Mr. Wilson began his investigation, though he looked over it and corroborated it. The amount due the County (the City having received its portion) is one-half of $1,430.70, the amount not brought forward, or $715.38. In addition to this amount there was an error in addition of $100 on fyia Cash Book the year previous, one-half of which would go to the County, making the total amount for which he is accountable to the County $765.38, or as Mr. Wilgon puts it, $765.90. Item IV. Borrowed money account. Under this item Mr. Wilson charges Mr. Blake with $957.51 as "excesscred-1 it interest on borrowed money." He j evidently treats the note for $3,000 given July 2nd, 1890, to John A. Har-| ris, and the note and interest paid by! check No. 14, amounting to $4,323 52,' also to John A. Harris as identical.l This theory is certainly erroneous, and1 the claim of excessive interest on the | V/ * $3,000 note can, therefore, not be established on this hypothesis. The payment of ?4,323.52 was on a note given to John A. Harris for $4,188.54 on the 1st day of January, 1897, said note being now in the possession of Mr. A. SV. Jones, Comptroller-General. If the interest were calculated at 15 v\ar narti All .QX fiflft llntp fnP tllH pet V. period mentioned in bis statement, it would make but little more than the amount paid by check No. 14, to wit: $4,323.52. It need scarcely be said that no such excessive iuterest ha* ever been paid by the' County. His statement of excessive interest is as follows: Amount paid on $3,000 note by claim No. 14, May 25th, 1899 $4,323 52 Intersst paid on claim, Feb. 2lst, 1897 21 43 Total...'. $4,344 95 Amount of $3,000 note from July 2nd, '96, to May 25th, '99, at 7 per cent $3,504 58 TMfforonno 5 840 37 Add double credit elsewhere explained 117 14 $ 957 51 But I contend that Mr. Wilson's version of the matter is incorrect, hence it is incumbent on me to show from such evidence as can be had, of a transaction now six years old, what is the correct version. Mr. Harris did hold the County's note for $3,000 for money borrowed, on the 2nd day of July, 1896. Mr. Blake got the money, for he i9 charged with it in the next succeeding settlement. The interest on this note was paid by County checks as stated by Mr. Wilson until the 1st day of January, 1897. Nowhere did Mr. Wilson or myself find that Mr. Blake ever received credit for paying the $8,000 note, although it has been paid or, as I shall prove, was merged into a new note. On the,1st day of January, 1897, Mr. Harris presented his note for $3,000 for payment, and along with it $1,188.54 worth of certificates of indebtedness, J J ? ?n_ a LIU ucLUauucu payiucui. iuc vwuuty Supervisor informed him that he could not pay the note and claims, but that he would give him a new note covering the whole, and Mr. Harris could surrender the certificates and smaller notes. Mr. Harris complied and accepted the County's note for S4.188.54, dated 1st day of January, 1897. To support this contention, I find open and apparently unpuid on a book of past indebtednens covering this very period, claims sufficient to have made up the differences between the faces of the first and second notes. Tnese claims were turned over by Mr. Harris, and as the Supervisor did not issue a check in payment of them, he could not, as was his rule when claims were paid, mark them paid by check number at that time. It would appear from the records thaf, f hpsp claims rip r deht Rvainst Ihe County today ; as a matter of fact, Mr. Blake baa paid them, and if he is not allowed credit in the note inquestion, he should be allowed a direct credit iu the next annual settlement. He certainly has received no credit for them, unless in the note/as -tated. Attached hereto is a certificate from Mr. John A. Harris stating that be never loaned the County any money directly or indirectly, except the $3,000 note made in 189G, and stating further that to the best of bis recollection, the $4,188.54 note originated as I have stated herein. On examination of Mr. Harris' account at the Farmers' and National Banks, for the period during which the note for $4,188.54 was given, ami subsequently, I do not find that he drew any check approximating $4,188.54 or $1,188.54, the difference between the values of the first and second notes. He did not draw any check for more than a few hundred dollars, at or about that time. Mr. Blake's check books shows that no such amounts were deposited thereiD at that time. Now I lay this down as an incontrovertible /act that if Treasurer Blake got in canh only $3,000 from Mr. Harris, with which amount be is properly charged, he could not by any known process of reasoning be charged by the County with receiving $4,188.54. It is due Mr. Wilson to state that at the time he investigated the Treasurer's accounts, he did not have the past indebtedness book herein referred to nor did we know of its existence, hence he did not know of the $1,200 or $1,500 worth of past indebtedness claim5* carried from year to year and transferred in 1896 to the P. I. Book. I will go further and state that Mr. Wilson examined the Supervisor's account book in the effort to find open claims, for which the Vreasurer had not taken credit, with a view to accounting for the difference between the first and second notes, but his investigation did not extend far enouch back to embrace the claims brought forward from year to year and transferred to the Past Indebtness book and heuce he found an amount insufficient to make the difference between the first Harris note and the second one. I present herewith some of the claims belonging to the Pa^st Indebtedness Account uurecipted as- above stated, and apparently still due. It is possible that the Supervisor may have failed occasionally, to take the receipt of a person receiving a check in payment of his account, and that he might occasionally fail to mark the account on his claim book paid by check No. , but that he would neglect these precautions, ordinarily adh red to, with the great number of claims transcribed to the Past Indebtedness book iB next to impossible except bb explained in the making of the second note. When the claims were turned over to him by Mr. Harris and the new note given no check was issued, hence the claims were not credited as paid by check. Mr. Harris did not at the time receipt the claims because he did not at that time actually receive payment, but accepted a note in ieu thereof. When the note was eventually' paid the Supervisor overlooked the fact that certain past indebtedness claims entered into it and were settled by payment of the note, and failed to recur to the accounts and mark them paid in note, check No. 14. These accounts then are apparently still due, the Treasurer has received no credit for them in any of the annual settlements, and yet they were paid by the Treasurer and are in the hands of the Supervisor. Shall he get credit for them, or has he gotten credit for them in paying the second Harris note ? The ?117.14 which in Mr. Wilson's ronnrf iu o rrnrf e\f tho CQ.^7 A1 r*1aimpr1 as "Excess credit inteiest on borrowed money," is a correct charge against the Treasurer. This double credit wbh occasioned by the Treasurer getting a County claim for the amount, being interest: on a note then outstanding, and sub-1 sequently getting credit in the annual settlement lor a like amount. As> Auditor I gave him the second credit not knowing that-he had received a' check sometime previous. I am re-( sponsible for this and not Mr. Jllake. Item V. ".Excess interest on Johuj A. Harris claims." Under this head Mr. Wilson charges the Treasurer with $492.31, this being the difference between the amount paid Mr. Harris by warrant No. 11 for $3245.53 for claims and warraut No. 13 same date for SHU fi3 interest on same acrcrreKatini; S334D.87, and the amouut of claims alleged to have been held by Mr. Harris from Jan. 1st, 189S to Jan. 24th, 1899, .interest on same at 7 percent $155v93 aggregating S2857.5(). If Mr. Wi lson Js con tentions were true that Mr. Harris has been paid $492.31 excess interest, the Treasurer is not legally or morally bound for one cent of this amount. When a county check is presented to him for payment, signed by the Supervisor and haviuy the Supervisor's seal thereon, it is his duty to pay it without question. It is the Supervisor's and not the Treasurer's duty to pass On the validity or composition of a claim. The facts, however, do not bear out Mr. Wilson's contention, ji iiaveTjneuKcu uui. wmrant No. 11 for $3,245.34, and can sbow vouchers for this amount. Claim No. 13, 6104.53 interest on the?e claims of course is a proper voucher and shows for itself on the books. Item VI. "Notes not charged in settlement." This item Mr. Wileon himself withdraws in a foot note as he found the $4,(H)0 charged in settlement 1898, just where it should have beer charged. The settlement sheets show that the County is due Mr. Blake the following amounts for which he has not received credit and which the Comptroller General has admitted to be correct: Overpaid Commutation and Road taxes $ 893 2c Overpaid Constitutional school taxes 993 6-^ Total $188G 81! Items admitted due by Mr. Blake to Pnnnfu Excess credit School Bond Account $ 111 If Excess credit G. C. & N. Shops Bonds 124 0" County Dispensary fpnds not charged 765 9( Double credit by claim and in settlement 117 14 $1118 21 Balance due Mr. Blake $ 768 6t Mr.' Blake is entitled to a furthei credit of $13.3 discount on a note paic by him at the National Bank, 1903 The net amount of the note, cash re ceived by Mr. Blake being $3,117, anc he paying $3,250, he is of course entitied to the credit for the discount paid This item'the Comptroller General ad mits correct. In reviewing these items, gentle men, it would be well for you to keef in mind the fact that they cover a pe riod of twelve years, in which th? Treasurer nauuieu iu rouuu uumuen Twelve Hundred Thousand Dollars embracing thirty-five or forty thousaui claims. ' Respectfully submitted, W. W. Bradley. To the Grand Jury of Abbeville Couu ty, October Term of J Court, 1903 Gentlemen : In view of th?* ful and explicit statement of Mr. W. W Bradley, and the certificates of Messrp Jno. Lyon, J. A. Harris and J. Aller timith, I deem it unnecessary to ad( anything furiher, touching the repor of Mr. E. B. YVik-on now in youi hands? I will say however, that I was *anx ious that Mr. Wilson's investigation he as thorough as possible, and to thi* end I rendered him all the assistance possible, by placing at his disposal mj bank books and all the records of m.y office, and by employing expert assistance to aid him. I have always de sired that settlements be made annual ly, and have not failed duriug an^ year to get ready my books and vouch ers, to be passed on by the proper offi cers. Although no settlement hai been approved by the Comptroller Gen eral, for two or three years, my vouch era have annually been examined ani; compared with the acconts in th< County Supervisor's and County Su periutendent of Education's offices and regular settlements, made out ir due form, forwarded to the Comptrol ler General. Respectfully, J. R. BJake, Ex-Treasurer of Abbeville County State of South Carolina, County of Abbeville. I hereby certify, that Mr. Jno. R. Blake, ex-treasurer of Abbeville County, paid when due, all potes due th( National Bank of Abbeville by saic County, for which he was liable, dur ing his tenure of office. I further certify, that the note referred to by Mr. E. B. Wilson bearing as he alleges, straight interest, was discounted by the Bank, for the reason that this is our regular practice. Wt declined to accept the note without having the interest deducted in advance, not for the insignificant difference between the discount and interest, but because it did not accord with our method of business. J. Allen Smith, Pres. Nat. Bank of Abbeville. State of South Carolina, Abbeville County. I hereby certify, that on the second day of July, 1896, the County of Ab beville borrowed $3,000.00 from Mr Juo. A. Harris, giving its note for the same, due January first, 1897 ; That on January 1st, 1897, orshortly thereafter, Mr. Harris surrendered said note and certain claims aggregating something line $1,100.00, and took in lieu thereol a new note for $4,188.54. I further certify that Mr. Blake was not given credit for the payment of the claims in question, in the ordinary manner, to wit: by check, but gol credit in the check paying the note foi $4,188.54, these accounts were nevei marKeu paiu oo uiy account uuuk, however, as 110 direct check was issued iu payment of them.' I further certify that Abbeville County did not borrow any money from Mr. Jno. A. Harris, except the $8,000.00 above referred to. This (Statement is exactly as I remember the transactions. Jno. Lyon. Ex-Supervisor of Abbeville Co.. The above statement by Capt. Jno. Lyon, Ex-Supervisor of Abbeville County, accords fully with my recollection of these transactions. John A. Harris. ('?py of Xute. Okfick County Supervisor, amfkvilu: County, S. C. Abbeville, S, C\, Jany. 1st, 1S97. $4,188.5-1. On or before the first day of .January 1898, the County of Abbeville promises to pay to John A. Harris or order the su 111 of Foriy-one hundred ?& eightyeight it- 54-100 Dollars, with interest at seven per cent, per annum from maturity, money borrowed to pay County Current expenses for the Fiscal year beginning January 1st, 1S97, under authority of an Act of Assembly passed at regular session 1894. To secure the payment of said sum and interest the taxes of said County to be collected and applicable to said claims for the payment of which this money boirowed as aforesaid for the said fiscal year are hereby pledged to the payee hereof or order. Wituess the hand and official seal of the County Supervisor of said County, attested by the Clerk of the Board, the day and year first above written. fSu?n Tim T.vnn L^v~.j ? ?J J Supervisor of Abbeville Couuty. No Attested by J. L. McMillan, Secretary of the Board. Countersigned by J. R. Blake, Treasurer of Abbeville County. [Paid in full. W. W. B.] Cancelled Aug. 10th, 1S99. Shoes, all leather wear wells, at Glenn's. Clothing, hats and caps, at Glenn's Abbeville Lodge No. 45^ I. 0. 0. F. l TVTEETS EVEltY THURSDAY EVENING I'-i- at 8:80 o'clock In Odd Fellows Hall. All brethren, and visitors specially, are most cor > dially invited to attend. ' J. 8. Cochran, S.G.Thomson, < Secretary. Noble Grand. ; WIRE FENCE B. K.1:BEACHAM,*Agt.; ABBEVILLE, 8. C. March 11,1903. tf iiriiwiii HIS OFFICE WILL BE OPEN FROM TUESDAY, OCTOBER 15th UNTIL THURSDAY, DECEMBER 31st, 1903, ] The Rate of State, County, Sohool 3 and Special Tax, Including One i Dollar Poll Tax, One Dollar Commutation Tax. IN ACCORDANCE WITH. A.N AUT TU raise supplies for the fl?cal year commencing January 1. 1!KM, notice Is hereby ?lven that the office of Couuty Treasurer for Abbe vllle County will be open for the collection of taxes for RHld fiscal year from Tuesday, OcloT ber ISth, notll Thursday, December 31st, wlth1 out penalty. There V71U be added? A penalty of one per cent, on all taxes not paid on January 1st, 1004. A penalty of two per cent, on all taxes not J paid on February lat, 1901. i A penalty of seven per cent, on all taxes not t paid ou March 1st, 1904. r Rates Per Cent, of Taxation are as # Follows: Slate Tax 5 mills. 1 County Tax IV* " ) Special County (Road) >2 " > sinking Fund 1 " \ School : 8 " ' Total 12 * In addition to the ab'.ve a special tax will . be collected for school purpose* an follows : Abbeville Special Hchool 5% mills. , AbhevlUe {Special R.R. bonds IJS " 1 Bethel 3 " SharoD 4 " Lowndesvlile - 4 " Mt. Carmel 3 " ' WllilnK'on 8 " McCormlck 2 . " " A poll tax of One Dollar per capita ou all I male citizens between the ace of 21 and CO $ years, excent such as are exempt by law, will ho <iAll/>/itn/l A commutation road tax of Oue Dollar will , be collected the (-time time as other taxes I from all male citizens between the age or 18 and 50 years, except such as are exempted by law. Unless said tax Is paid by first of March, lUiM, four days work upon the public high ways will be required under a contractor. Taxes are payable only In cold and silver coin. United States currency. National Bank . Notes and Coupons of State Bonds which become payable durlcg the year, 1903. As so few avail themselves of the opportunity of pnylDg taxes at the times and places heretofore designated, I will discontinue the appointments over the County,and collect all taxes at the Treasurer's office. Parties desirlDg Information by mall In re eard to their taxes will please write before ? Decemher 15th, slating the location of their property, and Include postage for reply, and 1 those paying taxes by check must Include the charge for collection. . W, T, BRADLEY, Treasurer, J September 10.1903. It i notice" of registration The boobs for the registration of 1 all legally qualified voters, and for the issuing of transfers, ect., will be open at the office of Supervisors of Registration In the Court House, between the hour 9 o'clock a. in., and 3 o'clock p m., on the first Monday of each month, and kept open for three successive days In each month until I thirty days before the next general election. Any person whose qualifications as ' an elector will be completed after the 1 closing of the Registration Books but i before the next election shall have the L right to apply for and secure a regis'< tratlou certificate at any time within f sixty days immediately preceding the closing of the Registration Books, 1 upon an application under oatn to me ! facts entitling him to such registra' tion. ; The registration of voters must be . by polling precincts. There must be a Book of Registration for each polling 1 precinct, that is for eacn township, or parish, or city, or town of leas than live thousaud inhabitants, or ward of 1 cities of more than five thousand inhabitants. Each elector must vote ! in tlie polling precinct in which he resides. If there is more than one voting place in the polling precinct, the elector may vote at any voting place designated on the registration certificate. The Boards must designate in the registration certificate the vot* ! ing place in the polling precinct at which the elector is to vote. If there i is more than one voting place in the polling precincts, the Hoards shall designate on the certificate the voting place selected by the elector. u. ?1. Aiuuun, R. O. MCA DAMS, WM. C. HHA'V, Board of Supervisors of Registration DR. J. A. DICKSON, SURGEON DENTIST. ! GOLD FIU.lNtJS; CltOWN AND BUIOOE W'Oltlv A SPECIALTY. A GOOD I'UATK $M.OO I AMALGAM Kir,LINU.S75c and. 1.00 OFFICE OVER BAKKSDaLK'S STORE. ' i J. W. Mc Buy your Groceries, Dry G Kee. We carry a full line, of Crockery, Glassware an( have a full line of Cann Spices, Hams, Shoulders ai Candies and Crackers. "\ Fruits, Vegetables and Pi anything in our line be sui Yours to pleat J. W. Ml W. D. BAI is better prepared ths wants of the Farme ceiving.our Fall stock Groceries, Farm Suppl . l. farm macninery. Rakes, Grain Call and get our p Best goods, lowest pr ered, Is our motto. w. D. BAI READ THROUGH THIS LIST OF MIL BUTE And See Where to Invest .Your Money ! 500 Acres, well improved. Good dwelling house with six rocn n, two stove rooms, five tenant houses, two good barns, good stables, all bouses in good repairs. Three wells good water, flftv acres good bottom land, place well 'timbered. This 1? a splendid farm iu good state of cultivation is only 4 miles from Due West and one mile from crood school. $4000.00 will buy this place, onethird cash, balance easy payments. 342 ACRES a part of the old Haskell Estate, is just about three miles from Calhoun Falls, on the Seaboard Air Line R. R. Can offer this place for $7.SO per acre. 5-Rooni House and lot in Due West, S. C., stables and good garden. This is a rare opportunity to secure a home at a bargain in a town with two colleges. We can offer this property for $700. One-third cash, balance in one and two year payments. 150 ACRES Two miles from Abbeville. Two tenant houses, good pasture and timbered lands. Will offer this place at $12.50 per acre. 3J ACRES With three rooms house in City of Abbeville. Will make a low price on this place. $2,000.00 Two story house ou Upper Main Street^ fine location, large roomy 1UI# jLCI IIiB eaajr* $200.00 Each. Three building lots on street eading to Tan Yard. 470 ACRES Of land, western part Abbeville County. $10 per acre." 1 BUILDING LOT On Harrisburg Street. Will sell tbis lot cheap. 180 ACRES Of laud one mile from city limits of Abbeville. This land fs in a high state of cultivation. $21 per acre. If you want to sell your Real Estate list it with me. If you vant to buy Real Estate, come to see me befotf making your purchase. ROBT. S..LDTS. GLENN'S. SHOES All leather, satisfaction guaranteed. CLOTHING. Suits, Storm Gouts, Overcoats, Pants, Overalls cut lull sizes and welt made. HATS and CAPS. Well assorted stock and good values. DllY GOODS. Many cood bargains picked up while iu ^wrmuiij U1HI ht'Lfi. HARDWARE. (inns, SliellB, Bob Wire, Nail". Locks, Hinges, Leather, Kulvec, Razors, &c. CROCKERY. Glass, Enamel and Tinware. GROCERIES. "M'ljiMIe" anrl "AlplneHnow" Flour ,No bad bread from this Hour. Barley, Kye ami Onion Sets. Mackerel, White KIhIi, Cream Cheese, Cau GLENN'S. < KEE, Jr. 1 oods and Shoes from He- SB , We also have a nice line i Lamps. In Groceries we * ed Goods, Teas, Coffees, I id Breakfast Bacon, Fine 1 We handle at all times oduce. When in need of fl e to call and see ns. vjH in M IKSDALE* iq ever to supply the jgfiflN rs. We are now re- feflBMB of goods, consisting of JMgSjfl ! , Mowers. i? Drills, Dr^- Goods, etc^r rices before buyiog. ices, quality considIKSDALB. cW MKH Tiuiu?i!Tii iiTaBcgJ --v1 . FILLING AN ORDER of the doctor's is a serious matter. It' requires the serious and carefulatten- v tion of the experienced and skillful pharmaceutist And orders gdt just such attention here. OUR PRESCRIPTION DEPART- , MENT ' ; A has become famous for accaraoyf-^B promptness and the high quality of tbflwH A on/1 mA^Snlnna noiw) Wa Uiugo Ckuv* UiCUiUiuvo uuvui iiv no substitutions without the anpccv^^H of the prescribing physician. Cbarge^ug are moderate at SBh P. B. SPEED'S, jg] , . =7fag!pi^MBB j? or oaifMB 1 j -. 2 5-Room Cottaj^HHfflB On Wardlaw ^e4^?9HB 1 5-Room Cottage '^| On Cabell Avenue. j 1 Nice Dwelling ;'^f| On Pinokney Street, j v 2 2-Story Dwellings :jM #? i M . ? < ' . Un mam street. 1 Tract Land' Containing 96 Aores. ?- . v | 1 Tract Land Containing 215 Acres^?w-^ 1 Tract Land Containing 165 Aores.. * 1 Tract Land Containing 300 Acres. i M 1 Tract Land '< Containing 213 Acres, 11-2 miles from Abbeville. If you wish to invest in City or Country property, it will $ay you to see me before making y any purchases. J. C. ELLIS. 4 Du. S. F. Killlngsworth. Dr. C. 8. Latimer. Jn Killin&sworth & Latimer, I DENTISTS. ^ If you want your dentnl done at borne, sB <ee or write to ui. A