The press and standard. [volume] (Walterboro, S.C.) 1890-current, January 23, 1918, Image 3
* 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 ,