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I". EXPERT. jp Of Revenues of V Disburset ten ^ I lie llera'ld and News preseu(: olliee ol the commissioners of pul ?I "''s year. Khxihil No. 1 shows the various items l'or which I ho In Kxhibit No. 2, or table ol' il mini o( "salaries and reyular Ik*] I lie (svo tables present :i eompi A siirimiary id' these exhibits v informalion of the citizens of X I " ! : I : .1 ! I ' ; I ; is!)7j$ 7."? I (Uj. . . . ISD.sj | ,<).->:{ !Mi| ls??f)j oi).-, I!M)Oj (J|(i ss; |$ 2sm is'j I no11$ :{."?!? (M)J$ si UMVjj l s' I!??>:?! 7 _? :i M'n 1I l.iisfi us | j)! I !?n.s ::.7.M :,u s l!MMi lixii; ;,ii 7? I!?(I7, (i.O'JS I!) 7. [$20,700 CARD FROM MR. MOORE. Employed to Make Thorough Rcpor He Says lie Reported Conditions As He Found TJiom. Newberry, S. (M;l,-< ], | 7, J;i<)S. I lie Ivditor id I Ik* ()bs? rver. X'ewber ry, S. ('. Dear Sir: l{e|dyin- to an editoria in your paper ..I' this niorniii- and l. a letter I rom I ne commi>sionei's o public works ol this city, published ii the same issue. I be- .to make lb. followin- remarks and submit th followin? exhibit : I h.'ie see.ms to |?e some nM Minder slandin- as to what my report slioul. contain. I was employed by I lie cit; eoiuieil to make a thorough cxamiua tioii o| 111? records ol the commissioi ol public works ami f<> report eomli lions -,?s | found them; which I did. My erilicisms are referred to ;i " unfair and nnjiist. " I emphaticall deny the tnilh of that statement. In my re.port I simply stated fact and each statement is corroborated I slate that there is not in use no m has I here ever been since the be-in ^ niu- ol business, any eflicient svsten I ol' account in- This lac' cannot b. \ ..Uwied. and a -Inuce al the record V -as'kep/ will prove this. It was neve possible to ? *11 up a correct slate "lent ol the allairs of the business In relerence to tlie books- no account' be ill- k< pi on tne ledgers except per sonal accounts none of the statis Vu-al accounts as shown in the exhibi atlaohv'd hereto bavin- been kept air where. I arrived al the figures her presented by analysing each invoic, and cn-lt book entry, and post in- al these items. together with adjust iiK'nl entries as made on personal ac eounls, to a transcript made by niv self. The exhibits referred to as "volu nuinous" are the result of this labo ami snow in detail the r.-venues am disbursements. From tiicse report you can trace the development ol' th water and light busines ,?s done b' the plant. \ on can I her. deterinin whether oi not it is a paying nroposi I ion, If you had examined my report am exhibits ym would have found al these ti?ures presented in cousolidat ed form in exhibit No. .'I, which 'I'll Herald and News of this mornini prinVs. I called attention to Hi> fact thn 20 leaves ( 10 pages) had been en from the ledger?Oh at is a fact?-am on one of these leaves was kept th account with Howard Neely and tin account is now in suit. I said that prior to TOO! cash book had fleen altered and copied?Mia fact cannot be denied. I criticized the form of petty ens vouchers now in use. T maintain thn a receipt signed "his x mark" wit no witness is not a voucher. I hav not charged any misuse of funds simply imply that had there ever bee it would bo a wry difficult matter t It " ' : ACCOUNTANT MO Vater Works and Ei nents For Same Pe ance Since Installai in full herewith Kxluibits Nos. 1 ami 2 c: die works, from 1807, when the water \\ the i wen mo for each year and (lie sourc disbursements were made, le disbursements, "ollict* expense and su l|>." relionsive showing of the operation of tli; ras "iv.'n in connection with the report ol owberrv they are hcrcwiith presented in KX! 11 BIT NTlh\ Uevenue of 1111? Water Works and Kb ! i : I i. /< ,, j , I V-H L' It "I ^ - ($ :nr> os;* i ?i;i" 22[.T77777.T"fr ....I 1,220 441 .1,083 511 3,000 0C | 1,700 07j 1.207 411 3,-M0 03j | 2,1 -13 2-11 1,1.0!) 44 | .3,750 001 .... |$ 5,370 43|.$ 4,013 5?j-i;10,S0G 50 j* : JO 311$ 1 ,SS0 75|,t 1.S50 57j$ 4.004 5S* r.-; osj 1.070 o7| 2.143 42| 4.125 00j 1 I *-!?; 2.402 OS] 2.773 72 4.554 OS ,!l 3.320 7I| 4,044 51 j 5.150 2S' li ::ii 1.020 so 1.503 no 5.150 2S '<? ? 1 5.022, 711 7.2S7 10 5.200 53 : 2 !l|j 5.0.30 OSj !>,403 5Sj 5.030 03; : 72 35'$24,5s7 22,^32.075 2 I +34.2S0 0S'*l | I'l.M- i I IIV | ; | l?M(dv.H. llio iliwu of $55.01) referred to by k y*"' 'id llio commissioners as a shortla jo i >r discrepancy was not charged as J ssi? !i hv iiic i( simply sliows net difIcrence between .>7 errors in addition "ii the rash hooks in use since 1001 - and ii cannot he argued from this haI (he hooks have hoen accurately | nor correctly kept. ' . My criticisms ol the hooks since | I 1001 dval more wilh Ili(. system than i; villi l lie mechanical handling of Hie j | liiruies. I'lie youmr man in charge of! el the hooks is enl'irely capable of keep- j j in.ir a correct system of hooks and ifj . ^ ?'i< ii iva< furnished him I am <piit > i 1 >iiri' that he would handle it s-atisfac- | , j /orily. * | I mad. reference to the sewer fund.: Ill No regular record of this fi\nd exists! ni Ine ollice nor upon the regular 'looks of the commission. The can- ' s j celled checks tor the disbursement of! v ihis t ami have never been returned | but are Mill in the Savings bank, this s j bein- the bank that the money for j '. | II'is liiiul and iu fact all moneys oft r | tlie commission wore deposited. - ! I did not audit Ibis fund for the i j reason that I could lind ho records toj ? audit ami 1 staled this fact in my rj- i , j j>imi; under the heading of Kxhihit. Nro. r , 7. These records surely ou?ht to ex-j - i-l ami lliey should be in the roirnlar , , otlire ol' die commission. Kxhibit A. This is a consolidated - j statement of all exhibits as presented - with my report to >the commissioners t | and council. / j Ii shews the total amounts of thai revenues and disbursement's from the I L> various sources since the beiTinninir of i bilsines.N. - Tile ileitis listed as assets such as - j plant (original), extensions lines ami - | mains, transformers, etc., and new j machinery, represent the actual ' -.amount of outlay for these various! r , items, no allowance having been made 1 . for replacements of old machinery,' si natural depreciation, etc., which is, ? | properly chargeable to profit and s1 | loss account. e j I further wish to say thai while 111.' j exhibits as presented do contain many liunres they are as compact as it was I ; possible to make thorn and still an-! I n'yse the business as done year by - ; yea i". j j There is nothing unjust, unfair nor I lt I misleading in my report nor exhibits. | They are simply statements of facts' tias shown by the records of the of-, ! 1 lice. 1 Very respect fully, e iClins. J. Moore. s *_ The editori;?! referred to by Mr. j si Moore, which appeared in the Obsevt j ver of March 17, is as follows: A Ma.ttcr of Bookkeeping. h| "Mr, MViore, the special accountt ant, whom the city employed to ex-j h amine the books of tho city council e i nnd those of the public works coniI mission, has made his report. Thcrj n has been more or loss talk about what o it contained and what it didn't con ORE'S DETAILED fectric Light Plant i riod, Including Sew Lion of Sewer Syste it' Kxpert Accountant J. Moore's rept orks and electric lighting plan>t was ina ;es of tiro revenue, and Kxhibit No. 2 sin mdries" from the beginning up to the ! .plant since iits inauguration. M'r. Moore, published in the last issue IBI'VH OXK. ;c4rie. Light Plant, Xewbcrry, S. ('. __ "I -I I I ?' I b | v I r^!M|..;..;.;T.v:.....T2:>7 711*42 0,J)57 !) 11$ <) IS !)S| | j. . . (?,!)li) 41! j | j. . . 8,010 521 1,014 281 | j. .. 1 1 1? 23, 121) 7Sj$2,S(>:{ 2(51 |$257 71j$42. !).()(>:{ :i?|$ S40 oo| |$ id oo|... io,2is or! I ! ! 1 1.007 I!)! ! | 12 10 . .. Ir>.:{in f)7> j ! . is.iMo o:?' i.:r>2 <s:t ( 21s :!i> ... 25.2:10 :?t 200 so $1.20:} 2."?j 28,00-1 72, 017 85 j 0,:?)2 7Sj 70 <l() 17.2S2 0!) jftl.MNO ;i-| *7,500 Oltj+li 10 lit... lain. We reproduce il today, except ('? the cvliibils, which are composed ol li' a grcal mass of figures that would in (ill (his newspaper several times ov- li< er. Suttice il to say that in the clev- Ci cu years t>he commission has been in ki existence, ^handling over one hundred and forty thousand dollars, he finds hi the Mini of $55.ttf) unaccounted for. a "Mr. Moore criticises severely the 111 commission\s book-keeping; but, after all. the criticism siiuply means n, that il is more or less inexpert?as I |(, most book-keeping is. Only a few j m concerns are able to employ an expert w bookkeeper, for his salary would I , as liiuh as thai of a superintendent I |.| himself, if not higher. Of course the ... iii* I bookkeeping ought to be such as to !U make everything show up clearly and ( , be an effective check avaiust any- f, t<hiiitr like graft or speculation. p, "If the city eon 11 nil, or anyone I si else interested and capable of doing I w so. will take these voluminous "ex- g< hibits" and translate them into plain, 'si everyday facts ami figures, bringing the statement into a reasonable limit, i bi we will be glad to publish them; but j a it is out of the qnesition for us to un- , e< de'-lake to print them as prepared by j |, the expert accountant. | vi "At a joint meeting of t-he city d: council and the board of public works; c< on I*'rid ay night the question of pirb-! ci lishing the report came up for con- w sideratiou. The board offered no ob-jti jectioii to publishing the. report it- c." self beyond Mie fact that they did w not think that the strictures of the C expert accountant should be publish- 1st ed unless the council would hava the 'w strictures ?*f the same accountant i e: with reference to the city's book-| keeping published also. To the pub- w lishing of the facts and figures embraced in the report they offered no object ion whatever. ' * The letter from tiie commissioners l of public works, referred to by Mr. Moore, appea.rcd in The Herald and News and in the Observer of March " ? WM. A. COURTENAY DEAD. j |f Distinguished Son of South Carolina |> Died Tuesday Night?Loss to j;,i the Entire State. i h (Columbia State, ,18th. j ni William Ashmead iCburtenay, ouj i ni of the best known of the sons of so Sou lb Carolina, died last night at nis [\ residence on Pendleton streot at 10.15 fi o'clock, a filer an illness of only a few ("j days. The immediate cause of .his 0 death was a olot of blood which form- ol ed on tilie brain witliun 56 horn's of his death. The futvorall arrangements will be announced later by the family. 0| Perhaps (there is no hotter known m South Carolinian of the old school jc than this paitron of art and literature p ami leader in all that tended to Hie d< betterment of the aesthetic tastes of si South Carolina than Wdlliam A. H Courtenay. Although a resident of w I .\ .. t .i '..rv v 'J.'vL.-i'-'i REPORT 'or II Years, and 'er ftiain= *m. \ ill <>l' his audit o'" (lie books of the iigurated, tip to the lirst of January >\vs each year's disbursements, ami year 1901 are included in the colof The Herald and News. For tho j I ~41>1 :")();$ -I.KS) 12 ir> j 7,900 S!) | 0,9 19 -11 | 8.01.9 ?">2 421 ;")<);$ 0S.072 2o j* 9.9 i:i :M) [ 10,218 (>7 j 1 1.019 .->!) J ! ").:{Hi 97 f 19.91.") 90 i '20.709 02 | ;r>.:j8.-> , {.-> |.+12S.._j:i:> -io luinbia for only a few years, having i-c?| in (Charleston and at Newry dnr <X flic ivst of his'life, his active par ipation -in the 'municipal affairs of ilnmhia did >imwh to make hiiri io\vn to -every class of citizen, lie was a .ureal admirer of Column's poett, Henry Tim rod, and spent large amount of money to preserve eso poetic writings. ('apt. Courtenay was practically e founder of the South Carolina hisrical commission and up to a few oaths ago he was the leader in the ork for preserving -the historical re>rds of the State. If was due to him tat the department was finally reerni/.ed by the genernl assembly and i otlice established in the State cap:?l. A short time ago be resigned 'inn this position and was at once np(iiWed by (lov. Ansel on the commison on State house and "rounds, here lie did much in offering sug stions for beautifying the capitol juare. llis active work in affairs in Coliuna and Charleston lid not cen.se until few days of ibis death. lie has rejntly presented to the Washington ighl Infantry of Charleston several iluable historical records and a few ivs later presented to the historical unim/ission some valuable data con ming (lie 'history of the State. Th'n as ('apt. Courtenay's aim in life? ) impress upon the people t'lie necisity for a. be titer conception of the onderful achievements of South arolina. There was no more loyal >11 and 'his devotion to the cause to luic-ih be devoted (himself was an cannple to other South Carolinians, ("apt. Conrtenay is survived bv his it'f and six children. SENATOR GARY TAKES OATH. atimcr's Successor Takes His SeatIn Upper Branch of Congress. Washinylon, March 10.?Today': liable bill in thy senate, Senator i I linn n's bitter attack on President oscvelt and the republican party, ml the taking of the oath of oflicj y Senator-elect ({ary drew thousnls of people to the capitol. .Long i'1'ore the noon hour Iwid arrived all le public gallnrics were well tilled ml the private gnllnries contained any friends of the South Caroina mators. Among the members of the vo senators' families and their iends were: Mrs. Gary, Miss Marie ary, M(iss Lona Tinman, Mrs. Meowan, Mrs. James M. Baker and tliers. Mr. Gary, arm in nrm with Scna>r Tillman, appeared before the desk f the president of the . senate imediately after the reading of the m rival of that body had been comleted, the former presenting his ereentials from Governor Ansel and gning his name to the senate roll, [o then walked back down tlio aisle ith Senator Tillman and was assign | - EX II.IE] i Disbursements of Water Works and ] eluding Sewer Maintcnav Sewerage { ' I- c I- (J IV & A'.ipmiij i L frV.injxrj ojijuo ?, -/. _ i i [ui?l : . ai)dog ; A'.IOUIUDUIU ,\\<") v : i j ; I i * juu|(i in uuxi; ; -ippU pill! [|,).\\ A\0I ; ? ?j?zr Ol y l?|0.l & ? CO r Iut.io|uui Suidi,| ' ; i ! , ; I i: I iri.i 11 i:ni jcuj.n | ; 1^1" L ! = .? rs | ? ft p! 1 U0tsil?))\'0 SUIKJ^ I Sj I ?? I pi \ '. : I : ^ UOISUOJXO sen l' I : Q| * ' j Pi I :~ ^ I 's.xiu puu sojoj [ ; ". ( ''s.io)sd.i.u; 's.ipuuojsiiim ^ : %j = E-H 1 ' ii ; p.! Li w ! ! ; luuooov po?j I : l_: _ i I : soi.ipun^ put:! ! OSllOdXO 031JJ() I T .TO[IO({ tKHIU.lUSil] ; }UUT{^ JOAVO^ 0?>lll!U0llin!]^ pill! i s.tdoji c.drj yf pin-j ; * 1 ?i >i /. o c -M C d|PJ! .1 l![ll.(>P,}J ; Ol r pu 15 spi.ii!|U^| ^ ~ | o r SOSllO(Jx;.[ A'.ipilllvsjl . I ? M ii S.U1!d.)JI A\ldllII[Jl!J^| ^ ii I c :0L SJllll.)|,|(|lK|> o c j ? r ' ^ f i fiiion.ii! > c- | | I / ! -v j . w": rj i X i' i?n'i ? > ? /.i - 'j c/l -j H r ed a seat in the Inst row near Senator Owen, of Oklahoma, and Whyte, of Maryland, and was than South Carolina's full fledged junior senator. Senator Gniry nrrivod in 'Washinjfton Saturday night and has since been in tow of the (numbers of the South Carolina delegation in congress who have boon showing him arounr; the oapitol. ITe hos been assigned to all of Senator Latimer's committee places except >to Mie committee of agriculture. Ife has also been placed T 2. 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I., r- t ^ o co " 3 ?. ~ |2 ^ S 9 co ci -1 r-> c I O A -; T- ? >r- ~ r- o ? | I r . . Ol r? CI "< C ^ ~ J /r' - ^ ^ 5 S ^ | g i S g f ? 1: CI i r ire - U, "* c*" ^ !T! 2 "I c/ r~ 1 (V "i v 1! n c >0 ci 3 ^ ^ w' r-l ci CI -t 10 K H CO ?' rH | CO .1 l If " ??WWWWW" 'J I H H Jh Xi t'. ^ S ^ Ci ' r-l H H r-i r-t on privileges and elections and expects lo put in a good year. A Highor Health Level. . | I have reached a higlver health | level since I began using Dr. King's ? * ew Ivifo Pills," writes Jacob Sprin- L for> of West Franklin, Maine. "They A keep my stomach, liver and bowels H working just right." If these pills 1 disappoint you on trial, money will 1 be refunded at W. E. Pelham and < boil's Drug store. 25c. | 1