University of South Carolina Libraries
SEVERAL SHORTAGES. Comptroller General Reports Results Of Investigations of Finances of Several Counties. In his annual report to the general assembly Comptroller General Jones makes the following report and ree emmendations as to the examination of county affairs and finances: "At the last session of your honor alle body, an appropriation was made of $1,000. to be expended in making special investigations where necessary in several counties. "Berkeley county: An investiga tien of the accounts of the present treasurer, J. 0. Edwards, was made, and some small discrepancies discov *red, which were corrected. - "Clarendon county: A thorough investigation was made, as requested by the grand jury, of all offices in this county. While-tfooks and ac seants of some of the officers were in a tangled condition, the treasurer has aceounted for every dollar of the funds passing through his hands. (See reports,page-.) While the books were not kept as well as an expert ac countant might wish, it is graftifying to state that they were kept with ab zolute accuracy and honesty. "Greenville county: Your atten tion was called in my last report, to a partial investigation made in this sounty by Mr. E. B. Wilson, chief of clerk, and Mr. D. H. Wise of Aiken; that it appeared from their report that there was a balance due by the ex4reasurer of $2,352; that the bond Id indebtness of the county was found to be $184,500; outstanding notes, eeuntersigned by the treasurer and charged to him, $94,712.12, that the loating indebtness could not be fixed, but the investigation showed notes $38,800, and outstanding claims, $25, for- money borrowed outstanding 012.09 that none of the notes designa ted as floating indebtness were coun tersigned by the treasurer, as requir ed by law, nor was one dollar of this $38,800 paid into the county treasurer to be distributed according to law; that, in my opinion, none of these notes were a valid debt against the county. In the investigation it ap paeared that the late master of Green viUe conhty held some $13,000 in claims against the county; that none of Ithe floating indebtness, which in einded the borrowed' money appearing Ulse the county supervisor's books, and'nq record could be found showing thitY any entry had been made of his kiting indebtedness. "A joint resolution was passed ap-. p.inting a commission to investigate the 'affairs of -Greenville county. I ]ia4 -therefore, taken no father steps "ECplleton county: A thorough in ~vestigation was made of the treasur er'e books, covering a period of five years. A number of small dis crepancies were discovered, in all amounting to about $700. I will state, in justice to Mr. Smith, the treasurer, that while he did not agree with the fdigof the expert, he made good the $700, as appears from the cer tificates of the banrks on file in this office. "Dorchester county: A thorough in vestigation was made of the books and accounts of the treasurer of Dor ehester county, which reveals a short age of $2,164.94. The facts uncovered in this investigation were reported to his excellency the governor, and Mr. Whetsell was removed and T. J. Mur ray appointed in his stead. Mr. Whet *. sell has. since his removal, paid up the shortage. "Edgefield county: Dr. J. T. Pat fison. county treasurer, and Mr. Hal tiwanger. county auditor. offieially called my attention to the fact that, in making up the annual settlement, a shortage of several thousand dollars appeared in the cash balances. Im mediately an investigation was made by Mr. Wilson, chief clerk, and Mr. Ijnabinett, of this office, of such re cords as could be found, and an in vestigation was also made by the grand jury. The result of the in vestigation showed a deficiency in the accounts of former treasurer. C. M. Williams of $1,557.12, and in the ac counts of Dr. Pattison, $4,187.73. (See report of chief clerk on page-.) "These facts were reporteg to his excellency, Gov. Heyward, who imme diately suspended Dr. J. T. Pattison. county treasurer, but he was after wards reinstated. In justice to Dr. Pattion T will 'state that he was a llew otfeer and there wa.s no evidence of any wrongdoing. And I am glad to add that the shortage has been made good. "Hanipton county: In witnessing the annual settlement of Hampton county, Mr. E. B. Wilson, my chief clerk. was not satisfied with the ae count. On his report to me, I di rected Mr. Wilson and Mr. IIaber nicht to make a thorough investiga tion of the accounts of the present treasurer, Mr. J. C. Langford. The investigation resulted in the discov cry of discrepancies, errors and omis sions in the previous settlements made up by the county officials, cov ering the four years of Mr. Lang ford's incumbency, of $10,436.93. When the investigation was complet ed and the aceounts made up, the ac countants found, as certified by the Bank of Brunson, that the treasurer had on deposit $98.31 in excess of the cash balances due the several funds. "Horry county: The shortage of $4,143.73 in Horry county, as report ed in 1903 and 1904, is still in the courts. "Laurens county: In my last re port your attention was called to a balance of $3,546.95 county funds due by Ex-Treasurer Babb. No further investigation was deemed necessar by this office. "Marion county: A thorough in vestigation was made of the books and accounts of the auditor and treas urer for the past two years. The expert's report shows discrepancies in the settlement of 1903 of about $1,000, which was charged to the treasurer and properly accounted for by him, as shown by certificate of cash in bank filed in this office. "Oconee county: The shortage of the ex-treasurer, amounting to $2. 212.90, has been compromised and settled by his bondsmen, by the pay ment of $2,000 to the treasurer of the county. ''Richland county: I understand that the shortage in Richland county ~has been satisfactorily adjusted by the courts, the bondsmen having paid $- in settlement thereof. "Saluda county: An investigation of the present treasurer's account for. the past two years was made. showing that he has accounted. for all the ~funds passing through his hands, and that his books were well kept. "Williamsburg county: In my last report attention was called to a dis crepancy of $2,536.12. A further in vestigation was made in this matter. whielh corrobated the report of the disrepancy. The deceased treasurer's~ executrix immediately paid up the amount. "Permit me to say again, in jus itiee to Mr. Rollins, the said treasurer,. Rich Men 1E Poor People Pay f Which is B4 OURI1 The Company issues an Investmen face value of which is $1 ,ooo. We e payment when the application is sig ment of $6, payble on the 15th day purchased or a loan is made wd cha per cent, interest per annum, payaL ed or borrowed. Loans can bejrepaid THE STANDARD Incorp CAPITAL STOCK $500,000 FR ANK R HUNTER. that he was a zou ofieel'. Uit li his acc'14 ullits vell. and. at tli tiim his death. had in the h;nk suflie fu-Ids tf '(10Ver1, all of his I l i ibia to :lie Si:.ne a d the C4o11nty o I' liamnsburgi.'' Recommendations. His reco4mmiendIatI'ions as) to'01u finances are as folloWs: -I renew recomniendations miade last year to refoims necessary for the nam mient of couniity lii nnes: I)ispe.nsary fund: The pre : law require-s vounty b)oZ:.dS t) n1 1once a mloIth iII the auditor's . (1an1d divi(le the dispensary profits tween the town ail ol ty. county auditor, is requCj1ir.d to I the same to the state bmu-d o)f c(ini This law is practically ignored. We find the county iuditors wit few exceptions. accept the (cm treasiuer's statement o.' the disl sary funds received. I would ree mend that the law be amended quiring the county board to neel above, on the first WVednesday of month. "Borrowing money by counties witnessing annual settlements, we the county auditor. county superv and county treasurer in nany stances ignorant of the amount money borrowed, or they are un; to give any definite information to the exaet amount of these fr :!nil all hands make an investint IIe lowN relative to borrowed mr, for county or school purposes shi be amended so as to require ali n, to be signed by the county supei or and county auditor, and (-un siaed by the county treair r O_Ce they become a lega! obia aVist the county. "Reports of magistrates: MJ trates should be required to mal; full and complete report monolA the county auditor and county tr urer of all fines and licenses cell ed, and pay the same into t ei. treasurer before warrant is issue<l the county for their salary. "'Reports of county treasurers: county treasurer should be requ: by law to make a report on the and 15th of each month to the eo troller general, the county superv and county sup)erinhtendenlt of edi tion, covering his entire receipts disbursements. A penalty should provided for dereliction in this d "County supervisor: Thde super 01r should, under a heavy penalty required to enter on the claim 1b every obligation of the county sh ing in appropriate 'olumnls its die tion by the board of county comi sioners. "Supervisor and county supe tendent of education: With reg to these officers. I would respectfi recommend that a penalty be ~uild. Houses r Them in Rents st for You? LAN: House Purchasing Contract, llect on this contract $6 as adva ned and thereafter a monthly ins of each month. When a homi ge only $7.50 per month, wvii le monthly on each $1,ooo advs at any time. Call at once or write R UST COMPAN, rated. Agents Want Mr. Newherry. S. C. I tVA given number greater yield of cott Farmers' Bone doe vAii7 the acreage and ent who uses Wet [hee be The ,or 1 a )eni o111 re as has twenty-one ye 13,000 carloads of AI This volume of bu find in- + of ibie :IS tC vis- Norfolk, Va. F . Columbia,S.C. Fs be 101 vided by law where the county su e i pervisor or county superintendent of education shall draw a check upon ea- aar fund. unless the report of the ot- county treasurer shows a balance to Y the credit of that fund; that a war h.> rant drawn by the county superin tendent of education shall designate The the particular fund and the fiscal red year to which it belongs. This is ist necessary in order to keep the special *P fund of the county and schools sep sor1 arate and distineCt. be Thomas Edison began life as tele tv. graph operator. i-. Henry H. Rogers was a grocer's de belivery boy. HAVE YOUR WATCH ard.Riar Jeweler -M isw. R.IKARD is nw in The Herald and *News Office}where he will do your work prornptly and under GUARANTEE. Give him a trial. ' Correct English How to Use It." A MONTHLY MAGAZINE DEVOTED TO THE USE OF ENGLISH. JOSEPHINE TURCK BAKER, EDITOR. the Partial Contents for this M'onthi. nce Course in English for the beginner. a-Course in Enghls'h for the advanced pupil. ta-How to increase one's vocabulary. e is The art of conversetlon. Should and Would. How to use them. h 5 Pronunciations. (Century Dictionary.) nc Correct Engllsh in the home. Correct English in the school. US. What to say and what not to say.. Course in letter-writing and pronuncia tion. Alphabetic list of abbreviations. Business English for the business man. Compaund words. How to write them. Studies in English literature. ecd, AGENTS WANTED. 100 aYerr. Send 10cents for amil Cnmr. COlRiECT $NGLI5B, Eranstn x.-m.gIM ger Ye of acres fertilized with Farmers' on, than the sarne acrcage with or s more than that. It makes it Po icrease the yield. Try it this y Made With Fish I ars of fertilizer experience back Royster fertilizers were used on tl siness stamps Farmers'Bone the 1 OK AT OUR TWENTY YEARS' RECORD 1885-250 TONS 1890-1,500 TONS 1895-12,000 TONS 1900-58,455 TONS 905-130,091 TONS S. ROYSTER GUANO Cc PrescripIio * Which we use are without ey 4 We believe in PURITY *We constantly preach PUJ *We always practice PURI' *cines. * PURITY counts, and coun *Ask your doctor. *MA YES' DRLI Newberr Capital stock paid in Surplus .. - Deposits . . -. We do business on bu We extend every cor with safe and sound ba' Four per cent. paid 01 Department. Fi Burglar Pri JAS. IcINTOSH, President. Lomax Disi DISTlL LE Fine Wines, Whiskii Quality and Flay Mail orders promptly supervision of our Mr. receipt. Remit with all orders, decline to receive Whisk Established Lomnax Disi 24 South f Atlanta Is Bon.: produce a dinary fertilizer. ssAble to reduce car. The man of him. Over e crops of 1905. xst. Tarboro, N.-C. . Macon, Ca. . letrioIs ception the purest grade rY when preparing medi- 0 ts for much, in medicines. I IG STORE. y, S.C. *., $ 50 000.00 . . 2,') .00. sinssprincij . isideration consistent. iking. ideposits in Savings e Proof Vault. of Safe. J. E. NORWOOD * Cashie. Illi Co.1 RS OF s, Bran dies, Etc. or Guaranteed. filled under personal . C. Loebon day of s E xpress Corn aniles ey C. O. D. 25 Years. illung o., 'ryor St., .Ga.