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COMPLIMENTS COUNTY OFFICERS1] (Continued from Page One.) I A'D'ounh we do not audit the pen- 1 si'on account and have 110 figures to ! present, we beg to state thut we have!< made a romewhat casual inspection ji of this account and wish to commend 1 this officer for the splendid manner 1 in which he is handling this account. 1 Magistrates 1 (ieneral Comments. 1 t Although the Magistrates of Dillon ' County, with the exception of one, have pi (stilted their books for audit, ' at our request, we have decided not , to present any statements in this connection. \Ve will state, however, that these officers have made a very creditable showing for the cases han-ji died and as a role have paid over to. the Treasurer nil funds promptly. 1 There are several improvements that ( can be made in the keeping of some^ cf the dockets, chief of which are. to refrain from crowding several ' cases into the space alloted for one case and a little more attention to neatness. As a general proposition the dockets arc nccurate. Office of Master. Mr. A. B. Jordan Hooks and Records. The Master, Mr. A. B. Jordan, is keeping all books necessary to a clear understanding and an accurate checking of the several accounts carried. The records are neat and are kept posted to date at all times thereby making it possible for him to ren- 1 der a complete statement as to the condition of any or all accounts at any time. His handling of bank ac-; counts is good. We do not nieem it necessary to offev any suggestions along this line. The Master is to be 1 commended upon his method of handling his accouots. fr?..a n ? rrusi riiiius. " On page 11 this report, we submit detailed statements relative to the balance held In trust by this officer. We have carefully checked these balances and find them correct in every way. Past indebtedness Commission General Comments. We regret to state that the records of this commission are not by any means all that could be desired. When Ave attempted to check the records we found that no records existed except a bunch of old claims?some paid and some unpaid?and the stubs of, the warrants that had been drawn on! the Treasurer. The paid and the un- 1 paid were in the same lot and when an attempt Avas made to segregate 1 them, it immediately became plainly evident that too great a period of time would be necessary to warrant the results that might be obtained- We 1 ?SISISi3?[3??ISE I Mm a ffl i a a a a a a a a is m m m a ? rx a Dra 1 ? You a | a notl a a a tfli* 1?J ? v a sale I "M< a Sale 1 Eu I MC a | aaaaaaaaaas THE DILLON HERALD, beg to suggest that some record be kept of the claims presented, the claims approved and paid, any that might have been turned down, or in short a record of the disposition of each claim presented to the Commission. We have urged the chairman to do this without delay and he stated that he would comply with our suggestion and present to the County Treasurer a statement of his account. We found the amount paid by the Treasurer and the amount of the warrants drawn by the Commission to be the same. Office of Sheriff. Mr. C. S. Betheo. lfc><>ks mid Records. The Sheriff is keeping his tax execution books in a very creditable manner, and we found his records neat and accurate as a general proposition. We do not deem it necessary to offer any suggestions in this particular. Tav Executions. We beg to call attention to the Tact that there are some old executions lor the year 1913 and 1914, amounting in the aggregate to approximately $1,500.00 still outstanding. We believe that such items should be pushed to a conclusion at the earliest possible date. Otherwise the Sheriff has no executions exceP' those for 1011), which were still in progress 01 collection at the time of this audit. The Deputy Sheriff, Mr. C. T. Lester, is handling the executions and his collections compare favorably with those of other counties. Final settlement of the 1910 executions will be made at the time of the annual settlement Jun 30, 1921. The general statement of tax executious, on page 15 of this report, shows the present status of the Sheriffs accounts determined by this audit. Office of Sunt, of Education. Mr. H. M. Moody. Books ami Records. This officer is keeping the books required by law. We have carefully checked his accounts and find them neat and accurate. All duplicate claims are filed in numerical order and are easily accessible. However we find here, as in other counties, claims that are well-nigh illegible. We, of course, know that the County Superintendent does not make out these claims but at the same time we arc of the opinion that he can do a great nt-ai xowaras rectifying this very undesirable ill. We make this remark in the spirit of suggestion and not as a criticism of this officer. School Accounts. We are pleased 'o state that very little difficulty was encountered in the reconciling of the Superintendents as????????! rris F lL \stic reduction i ig is marked in i owe it to your hing like it bet vd last Saturdi sale. Come a Be sure y ->rtis Fass Dep signify in the window. dxank you for the libei )RRIS DILLON, SOUTH CAROLINA, THI 'accounts with those of the Treasurer.| In numerous counties the supcrin- e jtendent's records will show to the'i cicdit of the schools big balances that ] do not exist, these balances being 'created chiefly by the Superintendent ? of Education crediting the several school dUtr cts with the total tax levied and never making adjustment for Nulla Bonas, Polls, Non Est and other corrections. In this county all i business is conducted on an actual collection basis. This does away with false balances, and materially aids in preventing tlie accounts to become overdrawn. ..f < T-? -? viiiw v?? x uiiui^ s ixiwuicri Mr. J. R. Watson. Hooks aii<l Records. This officer is keeping all books required by law, which together with some auxiliary hooks makes his records full and complete. All books are j [well kept, being both neat and ac-j jcrrate. Wc wish to call special at-1 tent ion to the Treasurer's "Cash j I Journal." This book is primarily aj : "get up" of Mr. Watson's und has ! been introduced as a part of his own initiative. This book is rarely found in Treasurer's offices but is of inestinia|bh value as regard^ a strict accountling of funds received and disbursed; j and we beg to suggest that the adoption of some fcuch similar book by all I the counties, of course with such | modifications or amplifications as the .peculiar needs of a county would dejmand, would do much towards making for better county records. We 'wish to commend this officer fcr his j business like way of handling bank accounts. At the time of this audit ' there was no actual cash in tli., office. General Statement. We submit for your convenience statements of State, County and Schools accounts for the fiscal year ended June 30th, 1920. These state' ments include all taxes and funds | from various sources charged the Treasurer and show all creditc as ner vouchers audited. See Pages 19-21 this report. We l"ind in this county as in other counties throughout the state, a lack of available funds for 1 meeting current expenses, this being |due largely to the time for paynint I of taxes being extended. The Treasurer's records show that he has man,aged to keep things moving by skillful handling of the available funds, going so far as to use sinking funds? this was pcrmissable under an Act of the Legislature. However, these sinking funds had been set up at the time of this audit. Cash Statement. I EB 51? IS H ? IS IS ? H & ass D< ^jjj 1 in every departi i plain figures, self and family I ore in the east ly in this store? t once,?bewort 'ou are in righ ?f. Store" on th Don t he mislead. C 'al patronage that you , "PASS Dillon s Large^^1 7B8DAY,MORNING, JULY 98. 1991. The cash statement on page 22 >hows tbe balances brought forward is of July 1. 1920 to June 15th, 1921. Inclusive. We have credited "Ou 4 |f!3i as?ass?www? gpartm merit, nothing lo attend this gi ern Carolina. * Ask those t i of the "me < t store; watch e building, anc jome, we promise you have given us in the pi DEPT Hxd Best Store. ^ CISEBSSfflffiS -a 51 il I the Treasurer with disbursements for the same period, bringing down the net cash balance to be accounted for. This officer is to be highly commendiija! What! he 6ooci "w< T MY YOUNG slater. HAS A Ouija board. ? AND SHE believes it. AND TALKS to Noah. 7 AND I think sho talks. r ... ' TO HER best, fellow. ? t ? WHO'S DEAD but doesn't know it, """ O ? ? AND I used to givo her. THE LOUD, rudo laugh. BUT I'M sorry now. BECAUSE LAST night, I WAS home alone* SO I got the board. ? AND PUT in a call. FOR JOHN Barleycorn. AND OTHER departed spirits. ? ? BUT THE line was busy. ? ? FOR NOTHING happened. THEN I cheated a little. AND IT spelled this. "GRAMMASHOTTA SEVEN." I t , L * pn V CIGARl i H ? 51H ID S ffl H SI B B ent S reserved. Eve reat bar sain tec u - * Did you see hat have attem o's" and so-cal tor the name f the Anniversi that you will not regrt ist. STO] ^ : . -I - - ' . _ * . ' I ed for hlg careful handlfag of theCounty's funds, and his faithful efforts to protect the County's interest, in all transactions. 9 ord?" o SO I shut off quiclf. , * *?,* ( TO HEAD off any. ? FURTHER FAMILY scandal. ft ft ft THEN I stopped to smoke. A CIGARETTE. v ft ft ft I AND AFTER a while. ft ft ft I CRANKED up weejee. ? AND ALL of a sudden. % IT STARTED off. ft ft ft AND QUICK as a llash. ?ft ii said something. ? "THEY SATISFY." * / "CATISFY"?that's the good O word. Just light up a Chesterfield and see what experts can do with fine Turkish and Domestic tobaccos when they blend them in that can't-becopied Chesterfield way. YouH 7 "X say "they satisfy." Did you know about thm ChcMterfirld pachage of 10? ,iggett & Myers Tobacco Co. ?b a? sis???? IS ? ? tore l a ? \ a a ^ a a a a a'<a a a a Stt #1 ? IL a * ry~ ? J E ? s ist ? ii ? the a led | led ? / a or s 2ry i > 2 *'t. a a ? a RE i ' a a i a a a a is a esse i M