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
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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
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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 &
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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
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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.
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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.
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AND SHE believes it.
AND TALKS to Noah.
7 AND I think sho talks.
r ...
' TO HER best, fellow.
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WHO'S DEAD but doesn't know it,
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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.
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BUT THE line was busy.
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FOR NOTHING happened.
THEN I cheated a little.
AND IT spelled this.
"GRAMMASHOTTA SEVEN."
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reserved. Eve
reat bar sain tec
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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?"
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SO I shut off quiclf. ,
* *?,* (
TO HEAD off any.
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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.
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AND ALL of a sudden.
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IT STARTED off.
ft ft ft
AND QUICK as a llash.
?ft
ii said something.
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"THEY SATISFY."
*
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"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.
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