The herald and news. (Newberry S.C.) 1903-1937, March 20, 1908, Page TWO, Image 2
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
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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 {
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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.
Bled l ie Light Plant 1897-1907, Inice
Since Installation of
System.
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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