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* Wednesday, January 23, 1918. THE PRESS AND STANDARD COXCIXSION OF GRAND JI'RY’ft REPORT OF CHECKING DONE BY AOCOCNTANT VANS (Continued From First Page.) ervisor and two counO' commission ers fleeted by the people worked the most satisfactory, and ask the delegation to provide such a change «t the present session. We are convinced that the responsibility Is eotiresy too great for one man/ ant We also recommend that*the clerk to the county bpard of commission ers be paid a reasonable salary and that the clerk be on duty each da” in the month. The elaborate finan cial sheets from this office will be found in Mr. Vann’s report. In general, we ask that the proper of^ llcial of this court be instructed to ive the report dealing witlv Super- fr*s office .very careful considera tion and take such action at one-; an will protect the county’s inter- ent. Superintendent of Education. We are glad to know that, the af fairs in this office as a whofo are In -good condition, but regret that thfe law with regard to approving school claims when the districts have oj money has been violated by the County Superintendent. Mr. Vann finds that the records kept by Mr. H. W. Black in this office were in good shape and that Mr. Strickland, the incumbent, kept an exceedingly intelligent set of books, but it'ap pears that it has been the practice, dad still is, for the superintendent* M approve school claims, and In pome cases for the Treasurer to pay tbetn when the particular districts have no funds. The Hrw is vary k .plain on this matter and we shall expect it not to be. violated in the future. Financial statement of this office appears in Mr. Vann’s report. County Treasurer. Wrt exceedingly regret that cer- foio conditions in this office are found very bad by Mr. Vann. M-. Vann found the work of the office generally satisfactory and properly handled with the exception of the ' tax question. It Was in the collec tion of taxes that most of his criti cisms arose. Mr.-Vann found a to-' tal difference between taxes charged against the Treasurer and* amounts k collected per duplicate tax receipts since 1907, amounting to $9,863.50, of w^iich amount the question o^ penalties formed a very small pof 1 - tion. - In other words, Mr. Vann’j findings Were to the ^fTact that the* total amount of taxefe charged against the Treasurer by himself on bis settlement sheets and therefore paid in city, 180 at $2, 9360.00. “A portion of the 1911 notation and notations for years 1912, 191$. 1914, 1915, 1916, apparently have just recently been made in the cash books. They have been ’smeared’ over apparently with fingers. I “While I consider the Treasurer has no authority to make such re funds. I have allowed him credit for all items which have been mark ed on the duplicate tax receipts re deemed, etc., but certainly cannot give him credit on the just men tioned memos, made recently i pencil in the cash books.” To which we add the recommen dation that the law be strictly Jtd' hered to in this respect. With re gard to the handling of school funds by the County Treasurer, Mr. Vann stated, qs follows: “School warrants were - paid as approved by Superintendent of Edu cation. but Mt has been customary for the Supt. of Education to draw regular warrants on the Treasurer covering transfer of funds from one district to another and from Coun* Poor farm - •,057.5'> .Cottageville road, 3 acres • 150.V0 Forwarded • • i w $93,657.5" 26,787.1 •; *120.344.6.; tl Board ( Fund, etc., to district) which were taken into consideration by tha Treasurer as expenditures, but in many cases not chaVged back to cash, thereby taking credit er roneously." He stated that in this way the Treasurer had taken credit for $1,080.4 5. He gives the date num bers of the warrants, and ends with the following statement: “It would seem tnat the differ ences. were known to the Treasurer as just after 1 had completed checi: in June. 1917, locating the items County Treasurer Makes Statemen . 'Valterboro, 8. C.. Jan. 16, 191 Since Mr. ,C. L. Vann, accountant El VBILITIES ‘ - • ' for grand Jury of Colleton has aub- AocoupfcT pavablc .'. ...$ 2.411.3.. • mitted his report, and has reported NoWpayable: / j my olfice quite a, large turn of mon- V--* V ’ 10th Nat. Bank. X. Y. Due 2-20-’18 $6,000.00 Due 2-20-’19 6,000.00 JDue l-20-’20 6,000.00 Due 2-20-’21 6.000.00 Colleton Bkg. Co A Due 2-20-’18 20,000.00 DOe 2-20-’l8 20,000.00 ey short or unaccounted for. I will make a statement which will be vry brief. In January 1907. I commenced my duties as County Treasurer. I have performed the duties of this olfice Just a little over eleven years. $64,900.00 Each and every year I have Insist- —-i—*— ed on having an annual settlement, 96M11.35 'and have succeeded in having this Surplus assests over and - *1 settlement with the Comptroller above liabilities-* .... .$53,933.31 general each year at the proper time. The Comptroller General witness es these settlements each yea:-. $120.344.6. General Comments. The grand jury has endeavored to handle this matter with fairness t(4 all concerned aud it expended much time and thought on this prob- em. It Is not the grand Jury’8 in-, tention Iq persecute anyone, but they arp looking solely to the coun ty's interest. We have saved one important recommendation for ’the last part of this report: we consider that the equipment given the coun ty officials with which to work, is not such as would promote efficien cy, and in many offices the Affairs are in a frightful condition purely for the reason that they are-not pro vided. with filing cases, desks, and .. ' —— • signs each settlement sheet, and at tiie same time the Supt. of Educa tion. Highway Commissioner, Coun- i> Auditor, County Treasurer and the Foreman of Grand Jury are all pnesent to witness the annual set tlement, and each officer also signs these settlement sheets for each and every year. / ' The Comptroller General has ap proved, endorsed and cpmplimentet! my method and system of book keeping for the entire period of my administration, and has not made a single criticism in any way, shape or forqi. Mr. Vann's method or sjsteik cf such, other necessary things as kicking. my office was as follows! . i ij thnti. tn w ork efficient-1 He baied his calculations mostly on S QUMtiqB.’ eI E^Jonwi C.1W .*0j»Sud. ...» provilrf .. BotMomon* during the ten year period, which was approximately ninety thousand items. I run the duplicate system. - | ....* w • i va V-«« ssSSSSOkTt&f- OTt Itn settlement as at June 30, 1917, as own expense, with such equipment statement had not been made for Us he needs to properly conduct th** the year. .This $1,080.45 by taking rouifty’s needs. Especially are corr- into consideration has been ac- (jifions from this standpoint ex- counted for.” Differences in takes Co. Dr $9,853.50'destroyed all of the public record .the yschool warrr^*“ T '- •• ** — As this matter had been proper) adjusted by the Treasurer, yfhe grand jury makes no recommenda tion on if, but urges that It be handled in a different manner in the future. Mr. Vann p4ves the fol lowing recapitulation of differences Existing in the Treasurer’s office: Uecapitulatioo of Differences. Uftes ceedlnply had in the office of the Clerk of Court. We are Informed that Colleton is one of tbe few counties in the state that has not \ lire proof vault in which the public records are kept, and it would be a catastrophe of direst consequence to the business of the county if fire or anything else should destroy th*- single receipts and write same - urt house, for with it would be in ink, thereby leaving no each duplicate, or tax paid is re corded on cash hook, and I am not. required to account for the amounts 1 on the carbon copies of tax re ceipts. Some county treasurers and most of them over the State do not use I ~ us** up copy of, 7 ***^ oimiv no not the carbon double ?*ceipt8. hut State State .tfi* Cr Cjx warrants, D; $ .19 Dr 1,080.4.; ! There are no steel filing cases receipt, at all. There .43 .10 nr-' hi jfinite a number of ways in which J Pot ill anu inereiore / f » accounted for. waif $9,853.50, ton .Deduct school warrants KlTJSll. Thus, short this sum taking this office <if money. He-Mates that in sorry*''cases taxes have been collected /Which did . not appear on the ta$/bnok*. or on the tax dupli- oates/and in support of this he ».hirws certain tax- receipts, stubs o- duplirates in 19\X giving tbe names of henparties jrayinc the tax.' This is a very serious matter and is pun- Ishabb' bv *the criminal court. Mr. Vqnn states that the parties poyinu taxes -fn 1915, as listed by him merely illustrates thw,point that h- J* driving at. It is found that pen alties were not-applied on tax,** 1 June which had not been paid until many dare- after the penalty was due and - > WP Deduct rush over 6-30-17 (’ash balance per settle ment sheets 126,430 <*nsh per certificates bunk* .X. . 36,6JjX<)4 ... n U.1 !• Ill wuion J ' the Clerk of Court’s office and ei- have handled various items during! erything is highly inflamable. Th» ">> administration that do not cr— * office needs first class equipment, in- P>> w *ith the letter of the law, J ng steel bookcagea, steel fllin : .a* it has been the custom for p ?s for Judgments and ofher pn didy half a century past, a nil seems $ 10,933.8Tpers, jjew desks and above all a fire- to me to J>e a Vdmmon siMtse meth-i < >jproof vault of sufficient size In I have been -following this >yhich to place the public records of -tcm. ,X ] ■1917 . . $1 O80.45,dhe county. The grand jury belb v. - For exaiiTple, on-the 16th day ofj ^ 4 —X-‘that the Clerk of Court’s • olfic- March each yeai;. the tax' book.- ir- should be on the ground floor <> cording to la^'close; and I a * * included in settlement June 30. —*X- $9.V5X36 2^*2. <‘i v* w..s#.-x.-, a uu 1 l\T\\ ’lOl the court house and from their in >upposed to collect taxes, but i -me spection of the building, are eor -xeCution* ahd put same in the vinced that a fire-proof vault in tl hands Xf sheriff for collect ion. prevent building could be const no t tneryfiv tying this money up in at- ed at moderate Kvpensc. X * ;dlHi*r office for sex*• rill months in \Ve recommend that tky legi.-l 'Process of collection. T. . . - a<-- jo 't-his way Mr. Vann shows that th>X'anks ovqr and abovq what tbe sot county Jtas' b«*en-.losing money as-a % esult of this failfij;e'. This is.a vio 7 lation of the law and should hr- stopped at once. The report also v.bows that many taxes have been collected after the expiration of tbe time for their payment, in fart, money being collected fur into June, at which, time 'the sheriff should be ready tn make his returns <>n executions. The law in this re spect should be rigidly enforced. In hitch canes, tbe report shows that the Treasurer collects his $1.00 ex ecution! cost, although he lias not >e*ued the execution, and Mr. Vann states that $3,708.50 have been col lected as costs by the Treasurer wbe* no executions have been issued. The attention of the Audi tor. and the Treasurer is cajled to Mr. Vann's recommendations on th * top of page 59. concerning the pre paration of receipts in advance of tiie tax collection period. With re gard to the refunding of taxes be the Conifty Treasurer, we <i iot»- M- Y.-ujh'k report a* follows:. Hefliud < oimtHitntinn Itoml J’otl "'-Net amoimb' not counted for .*'9.9.'; ' It will be seen that the n -t afiiount/not jtccounted for as at , 19t7, amounted, to ?9,690.8W -This is alter allowin : oped it for the $262.43 funds in ture ut the present soiision take th l • Some of the taxpayers proper •.teps' , to see that a fire*i#ce \aiilt be furnished / the Clerk o> Court for the purpose of keepm:- safe tlie public records of the coiir- ty, pad that an appropriation e . in Mi jit ledunty mver .mak*- an attempt to ■ pa> their (axes until after the tax' books close, and for several days af ter the'lSth. the rounty treasurer’s office is crowded with peopfe pay i ty * - tlements sheets called for. 1 called at the banks and verified the-.bal ances in order to vive'credit for all that was due.” With regard to the former check ing of this office, Mr. Vann lias tie* following to say: Shortage of Former Treasurer Smith. ”1 understood that while in Wal lerboro, that there was an examina tion made of all county offices fa 1909, that former Treasurer Smith checked short, but no tract of re port could be found in the coqrt^ house, although the Act stated tbati it should be made to the Clerk of Court who would turn same over to the Judge. There is no record of it on the Sessions Journal or grand jury’s reports. From the records iu many of the offices and information I have been able to gather on th>> subject, there was only a partial examination made of some of the .... .. v» H It |f HUjficlent size be made to equip ab iiuf.dhei! tax* s tor -the previous offices With ¥ necessary ’ ytticr* furn: 1 fiaie. n<-v«*r refused to take, ture of an improved typ'\ the old ! mans taxes’cegardless of the ti desks and tables now being used bril"- comes in to p^ty same, prowdeit, tlie execution! hau* not l*eetXt"rn- ed -over to tbe sbeiifi. The/averat:^ collections ' of taxes /Wtd after Muicli 15th each jeaiyfu this uih</* is ten to twelve tboudand dollars; l,| j always try and fojfect e\ery dollar *1 can in order toMte able to pay off the borrowed imtney due the banks by the couptCy. In thia method I add one -dollar treasurer’* eo^t twlyich /Hie law allows l to the tax payer^ receipt, which is equivelent to qjfine as if the sheriff had eollert- odices and no exatnina’ion of oll ; era. and further, that no report ha. j think it nothing but fnii ti> been filed covering” • jthat the County Treasurer Jha Mr Vann -gives nuuibe? 4—iCui. a hearing before our the county officials, were pdssibJv all right in days past, buXart* rei- tuinly out of keeping witfi. tb'* i irgr amount of work How done in th-* county offices, and the great degree of efficiency which the county offi cers are called Upon to demonstrate This matter- we trust will not b* - * pigeon-holed and w*v expect the <*»!- egatioiF' tp see that the condition i are remedied. We are convjjtced that the audit ing of the -county’s books were justified by the results found, and we earnestly request that these findings not vfte allowed ’ to be “Hushed bp” like so many have been. We befieve that the county- owes it to the men involved to have a very searching investigation and certalnl? if the report i« *iloi justi fied by the facts,- the men should not be subjected to the 'ot-quclon which would attach, unless the mat ter was^ threshed out' in lull We state nsk- I |» Rxr> . j til Ides-show in: the. financial matteirf !»ut W-C do not SeeMrnw wn-^L. . The Fount 1 TreaWrvr chums ‘-,1 handled by the Treasurer in his re the judge? As to whether.1ht ’ f.innd loosiderable ^umutatinX Pbrt to whiel, ,reference inky ^ r ° "ghave dogs ihad, and the follow ing -Ijk a .general ( forced collect eft H * jopiuion of ihe CHndrtlrvm of vie o Jai l*tdy. toad tavfs ;.n.t som< pollXqd dog rtfer rh< c tiave been ha< oo autiNuify* u> make suchXm | f ' r tunff.-. I call attention to some oX tiencral. the notation* In the front or back XTh* conditions jit this oftio. . a -,'things which Mr. of cash books in reference tundS of com}iiutation road i 9" 7— None. I9t(8—None , 909 --None. to re-Xil! 1k> noted, an- l.'ixei to- refusff this iiKirin e convinced that ne will b- ;m opportunity to clear h. if his office is nof gtijltv o' . > been an-1 g I ve»i By this method we add each yeay about four hundred dollars to tfi.* tax receipts w'bieh is not tax. but costs, which is considered salary, and for a period of ten years this would amount to the sum of- (our thousand dollars or more. , Also, there are quite a number oil] “Twice Faids,” which is refunded to the taxpayer each year, the origl n&r - - nat receipt destroyed, hut the boa duplicate not destroyed., ./ - lb*sid» s thik there ’are a .fireat many, refunds on poll and ymtd ia\ which were erroiioonsly paid ;.r th* Tn ’ I 1. -th»- I'ultfit Iqiitditor later. I would lie t hi and 1 hunf it n y generglly bad, rin.ty to ift.$te that it is foji belief that Mr. If^ E. ' about same U lad. to go o <-i whole uififei ijfi each and eve-. >tfie.>, tinnri in the ctn/hty if :f w..re [to .cannot he done' I, anyone jntei.sted wi.l *o over HORSES A big lot of the finest horses and mules we have received this season are now at our stables for your inspection.. If you want a real good work animal be sure ’ ■' -a- ffiX, ... C- and seethis lot. ! Hose,* ble. but as /this Vann found it-to j wilk ask tjrtft : guilty ot. For several Xu son.*, enim* In /and I will gladly we, therefore, plead that tin* prop-'this iXtter tntti them er official be •#. ♦»»— I Vic” i- .... m >.iwyer. i omptrouet Gwneral , 7-• _ —’ •*>*-I-X South rarollpa. promised i practically air of the work has* 101 ' ’° a hasty and fair conclusion..flue tn come to Walterboro on rh • 191" -••Atuouari oi road taxi s re-, been done by his sohvE. E. Jones.” ,?_ ud w,: liav ” subiultted a c >py of , first Monday, m February ? aud go detail' JGh'KS - > — - — -- •» • | «%••••• ■«« I X *.«( a \s HJ tills tin It'F* rtl I MI» 1 - *^ ^* .* aas, ,a«# tclfVl'. W S" I • ft IT n f \ ^ - redeemed, etc. 1 Jon< s knows^bothlng « r* • j .Tavssststi * ' I IJ r II] deemed account of living in corpor- The grand jury earneMly request 1 - '*' • ^ il,,n repoj^ to the rm. pMol-'over these matfers iu aled towns, over are. etc.- 37. and the Court to j-gfer the report of Mr. * er tor .‘•■uch actioiw.is h.*. I Signed i,y |{ K Wrunis others deduct, d wle i , Vann in regard to this office to tie- luav s, ‘ t ' ,lf bike. y 1 , |l oenty Treasurer. Col rerf.-.-.o-l -.n 1^....^.. -**- ' T ‘**’ ' ' 1911—‘‘Amount of road taxes re funded account hot liable, over age. echool trustee?, living in corporate^ towns, etc., in lots of 6s showing 101 reduction, also x*; at *2..""-;-1 *>7, nr $37 4 1912'“f'ush amount refunded *f the Com road ta,\ account over ace.jdn his Report, as follows: proper official with instructions^to take necessary steps at once. 4ook^ jug to tiie.institution of such action* civil or criminal, a? mny.be neces sary to protect tfie county’s inter- esls. , The’tinaneial report of the coun ty as a wJtoie is given by Mr: Vann school trustees, disabled, living ‘it incorporated towns, etc., 24 3 at each. $48tk"n 1913 -“Cash amount refunded parties their mod account, yft: over ace, school trustees, Dre/cer tificates and' living itK incorporated town*, etc.. 322 at $2<t?". carl’. - < 644.b". 'y' / Ss s, 1914 "Cash amount of road-tax ] m • - •«.. S * W refund disabled *ncorpotm f 'd tohns.' etc., 3x4 at $2.) supplies $ 7 68 .M" 1915 ' Cash amounts of Com. toad U|X refunded fqr- reasons, viz. over age, disabled, school trustees, paid in incorporated towns. etc., 82 at VI. $564.00.. 16--"Total cash abatemepts r c-t ( olleton I’ounty—Financial Itefuirt, ’•* / Ah at June SO. 1MI7 ASSETS Cash In hank? .'.$22,124. Less highway commis- missioner’s warrants outstanding ’. /a,752.70 t ■•fasii amount or road tax ] ed for rVasnps. viz over age*’Life •d. sahool^ -frustees. living s .i ^Gpnvi irafiui toWn.--.' etc., 3x4 at 12. | sup $18,372.11. INVKVrOXlEtv stock . . . -/S■ ■ • • ? let equipinirnt ami e? . y. t IbKtd >u;ielpheri ^. . — BiCU. ESTATE \N1) BITl.mNGS ail lot Cn* . f 8,4.4(>.i*u Jail building .. .. .. . *48.000.0" The grand jury is conyrtWd from the results brought olil under the present auditing, that the tx-st in- tere&t v of the county would be pro- J, mo ted by having the book- of each jpublic office audited by an exp«'rt gcountant yeSrly, the work to be «fone yeajrlC for a small sum of mon- id/lrregular e* and IrregularFles and violations of \ law to be disc-ov*ued ami ' el fect- ed' without allowing’ them to crow ' Iff a custom which would b.» against tbe best intere&i .v-i county The grand Jury, ttuirtore, it'ccifimends to the delegatd-n that it provide for' the'auditing ol all of the public offices once.each y.-ar, by a certified public accountant, to be selected by the grand jury and that del*V«tibn provide for ih< pa' - ’ im-nt of ^expenses :t» the supply bill. 1 K" r. m. con vizier this a very important ‘t 780 (ju reco,,ir,1 * > hO a, ' on an '* hope r: :te will , ’ ibe observed by our delegation to «s A^r .tn •thw'general assembly. ’ ‘ Bespectfully illcton Count - ^ , _ _ I’reftTs t ’hanilNU'Inin'H "In the ediy<e of a con vocation with Cbambeil;uti Medicine* Co.’s repiesentathe today, we bad occas ion to discuss in a general way the merits '*>f thejr different prepara tion*: \t his suggestion 1 tak • pleasure in expressing my estima tion of ciinniherlain's Cough Ifeni- edy I hav.- j family of six children and have used this remedy in my home for years I consider it the only cough remody on the market as| 1 ha.e fried nearly all kinds.” - 'Earl- c Itoes. • FuMishet namiltou Count \ H.-pubfca !\.-Xew-. Syracuse. Kan x - . -s MiNOIt A XT OTHETl Thff^l.egjnner gated wjaflifiiHj ni t the caddie foi a moment here.” he rva-id laughing at “Look ^ I’m tired at yortr ^1 my game if I hear ea. 1916 taxes, account 6v-!Court house lot | with by a meeting of the grand jury (don’t know what’s The Viifhf Hob "e. wchopl trustee?, court house building .... 35.000.0 » lield on January 16th. l‘<iv rto ,j w jM, • Coif. suhniiited nmy more of your impudence I'll *‘••‘-I- 1 '• . ;«rack you over the head.” Foreman. | ".Mf right.” replied -the caddie,' The above report was concurred |jno\ mg away. "but I’ll bet yer I > X SEE US BEFORE YOU BUY Rizer & Ayer’s Stables THE MULE EMPORIUM Stables ^Quarters !i y I We are now in our new Krick Stabies, and have gotten in a ca’* load of the finest MULES ever brought to this market, and will continue to handle them the balance of the season. All our customers and friends ai*e invited to come in and look t J ■ • *•'*•:; • , k them over; for we feel satisfied if you are T^^tTTrrrTtH^st'k*k u ;^cmti supply your needs. ^ r* / - y ■. . J. ML Dannelly & Company Ehrhardt, S. C. ' V 'v' * ' r „ • /•* .. s'S* » Geo. W. Brunson Sales Agent for all products sold by Peruvian Guano Corporation V ^ ' IN ( OLLETON COUNTY . . Including^ Genuine Peruvian Mixtures, Acid Phos]jhate and Fertilizer Materials. Come and see me before buying. Your business solicited. OFFICE: LODGE, S. C. *y ,