University of South Carolina Libraries
STATEMENT OF CONjDITION CITY OF LAURENS FROM M4RCH 25, 1913 TO MAY 20, 1916 Accordii to Audit by Carolina Audit Company To The Honorable Mayor and Aldermen' City or Laurens, Laurens, S. C. Gontlenen: As lio request we have audited the books and records of the present City Clerk and Treasurer from March 25th., 1913 to May 20, 1916 and submit the following: GIDN1ltAL 1lIlMAltKS: Mr. Kitchens hail carefully written up all his work, placing the various receipts and disbursements in the Cash look under such headings as appeared right to him, but lils idea of distribution to the several accounts was not al Ways correct, as lie tried to confine the distribution largely to accounts in dicated by the printed headings of his Cash hook Columns, which were not sulilciont to take care of the busiess without frequent use of the "Sundries" coluinn and posting the itenis so entered direct to the account effected. 1i1 did not enter his work on the Ledger, therefore we had to lost this bouk for tine entire period of thirty eight nonths. Our closing entries included the above thirty eight nuonths work and also six months work of the former Clerk and Treasurer. I Numerous adjustments were necessary in order to reconcile the uncoll ected taxes for the ten years delinquent taxes we checked out, as all Real and Personal Taxes, lrrespective of the year to which they belonged, were credited under the general heading "'Taxes Real and Personal". The same Is true regarding sone of the other sources of incomie. The original distribution of dl'sbur.ernents was not made with the idea of separating Extenslons or Plant I npro'ement, Maintenance, Salaries and Expenses, and it was impossible at this late date to redistribute the Pay Rolls and purchase invoices correctly. lowever we have taken out most of the items eftectinig the several accounts and placed then where they belong. We have made no provision for depreciation on Water Works ahid.llectric 'Light Systemi as renewals of such plants are usually provided for, either by a now bond issue or by Including in each year's budget, a sum stilieient to make the inprovenents when needed. We believe a general inspiection of all Water and Light Consuniers prem ises would be profitable, as it has proven so elsewhere. This would verify the City records regarding consuiers and make it possible to adjust present flat raes where advisable to (10 so. The City Itecords do not show the nunber or names of "Free" users, ex cept in a few instances. Every light cut-in or water connection should show on the records and "Free" Consumers whether Churches, Charitable Iusti tutions, or individuals, should be recorded as such. We believe the City owns more Meters than they are collecting rent for. This too could be adjusted by the inspection. T'ile Mleter )looks do not show the meter makes, sizes, numbers, or loca tions. This data could easily be recorded by the mneter reader, so that a stranger could more easily locate and read nieter's if necessary. There are no charts on file showing location, size, and mileage of the Water Mains, valves, or hydrants. The same is true regarding the light cir cuits. We found no informat ion as to the nunibei' of Arc Lights or Fire hydrants now in use. The above goes to show that much valuable informa tion could easily be, conapiled and rough sketches made, that in case of Cntorgency' might prove useful. These sketches could be corrected as exten sions or changes are made. 1.1 iIT1 "A". CASH: Wits verilled by Eiterprise National Bank. LAURENS COUNTY: In addition to aunouint of taxes to be refunded the County also owes the City for about. one and half years labor of Chain lang Prisoners. ILlS ICcl'VCl\ A HhlQ. (Lalureis Glass Factory Note): This note was used at face value as we understood the interest would not he collected. Any allowance should be charged to I'rofit ai"'I Loss when the nmatter is finally settled mnd Council agrees on actual halai.s.e dlue. ACCQt1NTS ItiEcC1'IivAlli,iE: Any allowance inade, or any uncol lectible accounts should be charged to Proflt and Loss Account. The same instruction applies to all other itens considOred as assets. TlANICS AN) Sl1CIAL1 IbCNNSIC: The City has lost considerable revenue by the abatement of penalties as indieated by reference to a few Tax receipts for the year 191-1, viz: Ieceipts Nos. 851 to 85- l inclusive, Receipts Nos. 952 to 95i inclusive, lteceilts Nos. 963 to 971) inclusive, and there are others too nuonerons to mention. We recoin mend the adoption of Special nooks in which to enter Special Licenses, Street Tax, apd 13og Tax. These books will siniplify posting and make it ii possible to over-look a tax-payer, once he is entered for aiiy of the above taxes. - We have not preiia'ed a schedule of Unpaid Street Tax, or tnilaid i)og 'tax because we had no accurate basis on which to work. The above Ine tioned books will take eeie of such in the future. SINKING FtUNI): The bank balances covering this funid were verified by the several banks in which funds are on deposit. We respect fully call attention to the fact that this fund is about $17,000.00 short of the auitount that should now be on hand for the retireineut of City ponds at nnatuarty. Only ou ut half of the required amount to date, having been reserved for this purpose, BILLS PAYAllLIE: Are as of record and were not verilled. ACC,0UNTS PAYAliic: Are as of record and should be correct as an advertisement was placed in the paper asking that all claims be filed. Of thme large ainiouint borrowed firoin the Fiter'prise National llank during the pieriod cove red by ouri Audit, only3 a sinaill lior't ion was almrentl y au thior izied by act of Cocineicll. The loans I loin (ho baiik hav'e ailIlibeen paId. POblCl'c DOCKCICT AlI .\OltAND)A, (Shedule No. 24): Th le I ocket shiould lie indexed so thamt q itck r'eference couldh be mnade to aniy lprisonier's recorti. Tihis would assist the .\ayor or Itecorder and save tliiie ini Posting lines pid in installineats as app~ear's to lie due ini inaiiy cases. Nuimeroiis cases appeal' whiere bond was nmarked "frifeited'' yet (lie cash paymiient s do not allpear cin the Cash I took. Ini somne eases idi vidualis giuari ateedt' thle bindt (by3 Iphone or otheri'wise). Th'le prisoner did not a ppeair and (lie r'ecords do not show that the bond was ever' paid. Police D~ocket Page No. 861 is a faiir illustiration of (ho cases in which bondsmien did not iiay bionds. This schedule ( No. 2 I), covers about 3125 cases oni which (lie record is iiot contpilete ando should lie InvestIgated by City 'Council. CiTY 1l0OOKS: Theli pooks aire now ini balanice as indIented by Trial lialance attached (Schied ule No. 25), and should be posted mnontly, so that Tial llalanice and othier llecessary' infoirmationt can be given (lie Council for their consideration. IRespectfully, submitted, CARObL'NA A UDiTr CO.\lA NY, (SE~AiL) John Ni. P'alm A TT OST: Presiden t. Secre ta ry. A NNETS A NI) Li A l LITi'ES. Many 240, 1916. E XJIHilliT "A" CABJIl: A moiiin t on hand, (Ide piosltedl N'lay 22nd, i116) . . . . $ 638 A mount General Fund, in l'mteir prise Hank . .. . . .. . ,1,7 1110 tin paid Wat er lilis.-, Schmeduulo No. I .. .. .. .,. . . .7 Uiipaid Light IihlIs, Schedule No. 2 .... ...... .... 871 , 58 Laur ienis Couni yi 3, Taxe's to lie r'efiintded . .. .. ...8.. C. M1. iiiabb, 'ei'soinal nc'ounlt ... .... .... .... 11. 10. (Iray, I alanice account, Ta xes, ILicenses, etc .... P81 Hills 1teceivabile, Laourens (Glass lFactory3 Note ....5.2 Accounts, Sumidry, (Fr~ioii .\lr. KItchens' File) Schedule No. 3 . . .. . . .. . . ... .... 5.2 Accounts for Mlaterial, etc., ( From old Ledger), Schiedule No. 41 .,..... .......... 1Ot02 No. 5 ....13...1.80.... Accounts for h'avling, I From oid Ledger), Schedule Dolifnquent 'Taxes: Year 1(907, Schedule No. ; ... ......2..1... Year 1908, Schedule No. 7 ... ... .. ,,. .. Year' 1909. Schedule No. 8 ....... ......0... Yoar 1910, Schedule Noi. 9 .... .... ..,.,....... 1338 Yoar 1911, Schedule No. 10 ... ...3.. ...(.. Yeair 1912, Schedule No, ii ... ...2..,...:.. Yoai' 1913, Schedule No. l2 .... .... ....,,....~.. 775 Year 1911, Schedule No. 131 .... .... .....,...,, 319 Year l9i5, Schedule No. I i ....,...,.....,.. .... 1120 Year 1916, Schedule No. I5 . ... ....,,... ..,.. ... 622 7451 Dolinq'uent Special License: Year' l9i5, Schedule No. 16 .... ....,.,.. .... .... 0.4 ? Year, 191(1, Schedule No. 17 ....,6...0.0..,.9,.. AYsh oli Deposit; IEnterpiuo Nat. Hiankc ....,...........'...$ t,8) - Peoples Ighun & Exchiango flank .... .... ....4781 J~uens Natona h1nk .,,.., .,.,..,. . 3,....2 968 Palmetto Bank - ... .. 3,136,3' Total-Sinking Tund- 17,889.61 Accrued interest on Sinking Fund, (To any 20th, 1916) . 3... 37.87 INVENTOlIt.ES: Fire Department IEquipment, Schedule No. 18 ....$ 10,280.00 Public Works Equipment, Schedule No. 19 .... 3.128.00 Fixtures and Furniture, in Clerk's Ollicc (Book value) 42.1. ..9 Street Paving Material on hand, Schedule No. 20 . . '16.50 Water \Vorks Miaterial on hand, Schedule No. 20 :19.('1) Electric Light Material on- hand, Schedule No. 20 21.00 Electric Light Ixpense, Supplies on hand, Schedule No. 20 ...... .. ......273.50 Water Works Expense, Supplies on hand, Schedule No. 20 ........ ..... ........ .... 38,50 1lorse Feed, Schedule No. 20 ..... . . 75.00 Printing, Stationery, etc., Schedule No. 20......... 100.00 15,033.5!) 'ERMANJ'N'1' INVES''M ENTS, ETC.: Sewerage System (11oo value)................$ :3217.113 Street Paving, (Blook value) .63,561. 1: 'Curbing andl Bridges, (Ilook value) ............25277.82 W'ater Works and Electric Light System ........ 71,907.25 City Hall and Furniture, (]look value) ........ 9,7077) Iteal Istait. .... .... .... ........ . 'O''1 ......... ......... .......1.l.I. ............ ........ 2313115, HILL ASS PAYAC.illE: Schedule No. 21...................... ... 13,213.:,1 ACCOUNTS P'AYAJBLE: iBONIS P'AYABLiE: F-lelc No. 2:.............................100.00 On Blonds..... ................ .. .$ 1 345.39 On Blills Payable .... ........ .........97.75 1,1:{,6. 'IOTA 1. I Ai131 i.rl 1'.............................20,090.87 SIT R.I'I1U5..... ......... .......... ...........................110,719.G; TOTi'14. .... .... .... ......... IIE('Ei i.1'S A NI IDISBUIRSEMIE N'S, iiareli1 2-511., 1913 to 31113y 20., 1!1111. HILLS1, PA YA I bE, ( 1loirowvec M~oniey).............6l6,8513 37 '1'AN X ES, on Real and P'ersonal i'3roIert ..y Year 190...... ..1 Year 1!103................................. ... .$ 11 Year 1!10!)..... ....................................1.7:3 Year 1910..........................................810.3:1 Ya11..........................................:3 Year 1912............... .... ............... .1 Year i412 1.... ......................................612.60 Year' 1913.................,.... . . .. . .......... .131 Y e at r 1 :1 1 1 5 . . . . . . . .... . .. . . . . . . . . . . . . . . . . .1 , 5 . 1 Yu 111.... .. ...................... .. .. .. .,7.11 feahr 1916'i.... ...................................1,5.1{ Year 19159.....0 Yea C 1 !1311 . . . . . . . . . . . . . . . ... ..... i 7o~ .11 1 ,7.1 .a ca 111............. ...............'251.750 Ya 1 1915..... .................................... I,.1111 Ye19 111;... ......................,111.2 71136,04).6 S 'CIAr 191:1.................................8111 Yea,' 1910...3.. Year 1 111... .......................................1,111131 :.11 Y ea5r 1915 to.:.-.0. ........ ........................ :,1.7 Year(1- 1 5 to . 1-0ln......... ........................3.'2: DOG TAX . 163,56.2213 3111. Yer191 t . i.... 1,07 Year :-191.1 t .. '- -111.................... ..... ..111 39.01) ,11 Yea n19 u1 r n. . . . ... .. .... . ... .... .... .... 11111 TOTAL-.... I .... ..... .......................1.11 :1-25-113 to 31-20-111t-0115. ... ........ ...........,1~. :-2(1-11)1 to :3-:11-11113; . . .. . . . .. . . . .. . . ., 11!.1''2 180. Scedu.No. 2 ..... .... ( r .r l f:I :(Y1'Rtl I 1 1(111'1' .dA K tIA, 1,:5.1 1:{,1%... .. .. .. .. .. 3-hedule o.o :3-23 I .... .I ACCiOUNfi'D ITI XA1bE(Siii (314t ot').......T:...'1.: n'201 !O . . ... OU .... ....... .... . . .. . OIAn ill ) isaal Stat. o.... i ~o a.............::51 FTOTAL .IA '2, l'U ...."ou St.... I ' olna.........882 :3-20-191 - .. --2 - - . . . . . . . . . . . . 9,00. 00 S A -2' US .T 5, 1 ... .... .... ....35.00 :\ ICitE0TlPTlO S A u N exIt i'ghts T,1.1111 Fl l1CCIE I A.LIGHT (,:1101,ranceip n ('.. a.................51.132' P01ECTEI 2l0N11' OIAI'1arI:t. h14, 9Seys.,1 I ''t1' tET WOR EAND on ink'11igl4, I epi; s........ ....,31.3( CVATSII O RKANS ANDre 25,10 111................,7.11 EI Silll "H"~ N'' l abS P'AYA4ll, Norrowaid................................ 3. I n00 Ln1s....................................ions) .... ... )3.: I4Kl'it I1''OEAI..J. ......................:;s.iI TAXICS, onIea rnt PrsaI( onaf S A 1. ........li WA I 'I EN' 1'a'ORK FromAi'Sate.........................:...25 ,S; 1AEIES: WONKS oteAr- KS, WAKS rNed Ee)N-.. 1'NI" . ...... 11... .. . .. . .. . .. . .. . . .18. ii 72 5.0~t WATER01 WPiE A2)INA~itC1~(Ii'S \............ S:11.11 OF PI'31............................ ...........1.10,0) 1"311.1: IC OIKA tI3I.:I',fIIneN'I'....."...................09 YearJ 1907 .OtK 1an iaae iipoeueil i......... ,1.. YleNKAr 10 . E E xc ieSlate, i..........1,0.1 I Y01ar 1)909 .ti3 Ni XlES ~ ae, t......... ,31.1 YearIF D19AR1 .Ni XIES aais t...........,I735 YeOart 1OF' .IA4~ N)CI~IY...............575 YearI1itY lIN!..........................ioo CIYeIar 113 11.rvleta1( ' nU..................... I YNar 19AN 4 . o tews I1tru tl............ ACCUNT PA1 .AL' oi yAcuisI' i..........116 YI (ear 1AND N. IE:Ntohrie ls l,:e 3 SPOtiiCE TN:2 LIIN)1....................215 YIANEar 19F13 .~) dutet)................118 Year2 .191491(. 12 Sink~.\ Fndey),.... . 5 SwergeSysem....................... .1.....3; ,86 ; E i I)cl Eo Iiten.....................$ 83.18 l't 11 c ~o~sEql Pflnt......................1.75 Ij ea Eta .. ... .. . .. . ..1..10.; 1 ~ ~clnqunt ax 907............... .. ...... 421.i 2(~ ~o1n~ientTax191..........................,254.7 0 2 Ieliqoet Tx I~l ..........................,2.00 *, )einqunt 'ax191..........................,27.50 ( DeinqentTax191..........................31.92 OlRDERIS PROVTIDE ICECICUITING PL~A Need Nearly 2,000 )len ro': Natolil Guard. May Delay 1ovaacnt. Canmp Moore, Styx, July 22.- -it 5 not bolieved that the First .nu i ce ond regiinents, National CG ard of SouthIi Carolina, will he loved to the .exicalt oilder init il every has l1eel C iti ited to full wa r strength--_11) mien and olicers;. i is pointed oit that the reg-intenty; ill not he neeled for linany luonthtt : 1I that the Ilnen light ;1:, Well be tnaindi at Sty x as at a Cone ltlatlon c:amp in Texts. General order:; for the re' 'uiin cnnllpaign In Siouth Catolina we e re eeivecd at the eatny, today. .\ stuldy of the need; of the regjimecnts sh->vs that over 1,800 mneln wiil be requiri b j fore the cornpanells are 1:; to war strength. Considering the nuo tier of Ien to be t h1o1wn out on plh si;1 ex amlination It, is evident that. more"x than1 2,800 recruits will have to boe scured by the details that are ;,(,~n to o cn station; in G reenvile, Srt I ancar . Columbia and Florence. The different unit:f thf ( .1(Nan (ard (1(need the foiblling inllit .eir o .. n: i s re;nlinent , ) .i - Gertoe regiment, 897; Troop .\. c:a i'.Iy, il: engineer company, U I ani hlio' Kos pital, 15. Oilicers;. Asshned. 'i'he following coast arit: It : BeIers were tod.y a.-i - d t , i stations: Spartanibur:i , 0a . .I. .\l. Wallac of Sipartalnlrr;; ;nil1r~ Lieuit. J. Hlertz IUrowni; It ie :i Capt. IHenry C. .\loore of (gait: o alai First Lieut. Guy B. F1 :ter 0! c r.: ; ville; Florence, First Lu . It1e of (afnev aid Secotnd L> at. . W. Ilalles of .Jonevill . The otlhers for the Cla:itia - cruiting station have not yet been anl noinced. It is very proal,; i:1 F'irst Lieut. .1. K. Dur. 1, .r., o1 t;r. : - wood will be assigned to the l olua ila station. The en'icer. will (I their own detail:;. Itltil praelice contl :'.t: ca a the a and the -men arc lnakin ao'un ri; good scores. Th'iey are ::hInay.: ir, the 100 yard line. To El P'a:o A WVashington di. ,i cch to : ,:. a dlphia itecord of 'r da I f~ would indicate that the 1-hja I a llna troops will be sent citlV to the El I'uso district. '1I.e :.;patIil contains no an1l iou nce ii c t a:s to tits. disposition of the Ucer: :a and O.i: Carolina troops. . The iavoe of the 1Wat.:'s. Greenville got. 0tT li:'1 l in la . week's (Idluge when cur lot c):: - pared with that of other section:..A traveler to York Tuesday afternrlon was very much inpreix:eet itht t1i. act, for the section of York :,: Cherokee coutci 1n11:; Ih ihn . u, the Southern plainly ::nifi t ti la terrible econoi nie tall tal: high waters. This: wast: c. : .. 1 ticeabhle fron011 the tre::t:c o',; Itiver between lac : 1 ;, liey', a struicture Wih~r 1 learful Iforce de .pite ma 5idei arld the hlighlW1 wa1 1.:ari denit tar uii onl the ptie-clu Theii telrjttih- b ttomsi 1:a ai\.C n~re tril withl (cottoni and een : a till t hat tonly a fewC2 corn ma: a sut i abov'e the1 5 Rmootth all rface. A a iof ''onsY.ide(rabl e .dze weare ilu~ benea('ith the yellow sarn...Af.. at lIlacksburg l'aid1( that the Ilod 1 cost hilin all lie had lihanfted on ~.C :eie that floin what was his .i:piaiin. l. H m lie would be glad tIIo g t ; a: i.:e five bushels of cornh. AXt I laickslburg, the (editi::i lRenS Advert isir wiish:l' to . i. a wias ilpossible, Ie to tl , lis ,*: had to bte rehltyed via Chtir, aoim the irest' were2' Ilractic::llyvi X.. Ini Yor'k, mlanly buine;. m..ei ti at a stanldstill becaudise .h e\ . little mail and no0 teleg..ra ii i I (1lu0otations . The mni 1 i i i i out lights beccaulse of lie .Rundat on it Delintiient 'Tax 19;...... *t Aeeliit Tax 191iii :39 Accounts l ''ayale....... 40t Accrtled iteresI ('n IkWll 43 lDeliinquent W\atir i I d1a AiLuren Coun(llliy........ -17 Declinquent bight 1 lts..... 51i Water Alatertial .. .. ...... 511 i lectrlic igh lt .\atIeriaI.... 98 Il'intting, Siat iinery ::nt Adv-~ 1091 IElectrie bi it l->:pen r-.... 113 Water Works 1xentci 1 39 Fix tuires5 ' (lerk's O;! e>'..... ill1 111li Iteceival~e....... lil5 C. 3.'l ilabbi........... I17-I Waiter WVorks altI 1'(ectrlie IA 10)1 lnterest Sinkhin~g Fund.... 198 Delinquent Sialhi it'ensei 19 200 IlorstO Feecd ......... 204 Interest on Loans (Accrued) 205 Insiura-nco, Prepaid ........ TOTALS ......... ....... ... ; CLAY TO A S L:'.1ts .1is und En I!:o Teunti Inning Saturday. - The l.aurcns Mill:; ait 10aorce teat battled through tenl exciting innings Sia to urday after noon, whenl the ruin put a :top to the gil1ne whit the score tlt id .1 to 4, neitler sitie having so ( uredi the upper hand. .I T10 Laurens lIs boys felt the absence of several (I their best players who were away witi the "shlic'r boys' at. Camp Moore, jilt iii in iite of the handicap liayed the 1n(,reet aggreg('ationl at jatip1 gamle. nor u.;rus w1ere Imade on errors by Ie I.:Iu re1:; hoy:, while (il(: jauilrents core:; Vere the result of hiits by the lnme teaIi. The star catohes of Greg try ani th: liattin". of Moore and 111Fu i(r feat nritId the game. The local Ihu i it tlie visitor; do w it with five b1., but .au r<.ns' errors' proved Cost . Te ti: will probably ho played ni at al (1 ay date, when a itbig crowd exjteeted to ::ee the game. 'Ie fol >u inl:,, 1.; 1th ho1(:' SCorr: ;'5 lJIo' by l unings. It II J' ,: ret .. ...1)00 201 10 0 10 1) )- 1 : 2 re.t n:; .. " 1) 001 00U 0 --. 10 6( -Ali1 It Ii 1 b, L.. ,.. .. .. ..1 0 0 So b.. .. .. . . 0 0 'utu- , b ..* ..1 . . 1 0 2) "t , ~ sI ...... I I 0 (us..b....... .. .. ... 1 12 0 nu........... ....... 4 2 . i.. c. , r .. .. .. .. .. 4 U u 0 . (i .. ... .. .. .. .. 4 0 1 0 . s .. ..... .. .. .. .. 1 0 0 0 Tota --.............013 2 1':It (1 I i(I 'r. i-.s. . . ik 10th. la.\L 1 r.'S A\1 Rt 1I 1: lausk,.f................ 51 2 0 r1 e (, lb ............... 5 i I 0 o .:;b -- ........ ........ 1 1 1 th; aI n, "h .. .. .. .. 0 1 2 ude{lu hi, e( ..: . . . 4 0 J 1 orp . . . .. .. .. 4 1 2 1 ;:i c-neill, r2.'.a. .. 0 0 O . .. .. .. .. .. ..1 0 1. 1 .o. .. .. .. .. .. .. .. i) 1 10 i 11':l Closa :1:-as SLauren.,; Ghau orks; will close aturd.a*:: * l rc:: :io for a period .l' .m ix weel ;. Itt is understood that the Gi I,>w'.ers Union pro i '.. , he r m; l : ; every year ut:!, onIY irc. thei':"w r a in1oilth or \.I . . a. Dur:nut thti: timte the . -:<ltins will be away .t. . Visitin other places, v . -:' renaii hire. t 1 I; plant which su ppali :s it anti d a: m y :n11liel t hts illum 1 t!, I that. (i;St:: tl.sint , re ntlin g the Il n 2 r l(li"'Iity . wtas' I lr'1eamned1 1u i tim ; tok:( ca i wa;s the ii' 1 en car ie:-. .\ iorkt bshll on--g oud13: NVw hork, li31to (irive Oi atE en Ltoil Gatonia frdl Im lala a.3 to boa( tlI ttatit(et ai: : ( 1 .i niwat e llONrths. tota \' 3Virl(al anya bit:det ere .5 d tow (Xri:Ga; andatmtstt hrust 1'U uhcien 01' Yor t'tt orey to iti ha:l seln a log ahin .oin b i iver v. i a't)t nerI n t~ n a b j . The..blest i.. hou".h, wta charateri.sti eem un, ib's attemptedal pssbl he di u~h 3 an h)t-hpswih IM - t le c tomfort.< mr co ve ......$260~,0:..t2 $6,.1' - 1,309.2 - - - - - - - | ,3 5 ,t