The sun. [volume] (Newberry, S.C.) 1937-1972, December 03, 1948, Image 4
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THE NEWBERRY SUN
'
FRIDAY, DECEMBER 3, 1948
*£vm
1218 College Street
NEWBERRY, S. C.
O. F. Armfield
Editor and Publisher
PUBLISHED EVERY FRIDAY
Entered as second-class matter December 6, 1937,
at the Postoffice at Newberry, South Carolina, under
the Act of Congress of March 3, 1879.
SUBSCRIPTION RATES: In S. C., $1.50 per year
in advance outside S. C., $2.00 per year in advance.
COMMENTS ON MEN AND THINGS
BY SPECTATOR
What can the National Demo
cratic Party do to South Caro
lina, Mississippi, Alabama and
Louisiana? Inat is giving some
politicians grave concern. Of
fice-holders may feel the Na
tional Party’s displeasure, but
since the gentlemen in office
were appointed on the recom
mendation of Senators and Re
presentatives now in Congress
we may be sure the men ia
Congress will stand up for their
menus. Senators Maybank. and
Johnston are not likely to en
dorse new appointments based
on no reason except political
reprisal. However, there is the
striking fact that the great ma
jority of South Carolinians hav
ing voted the States Rignts tic
ket, the States Righters can
elect or defeat any candidate in
this State.
Nothing would so bind the
States Righters together as < a
few acts of political punish
ment; or a few remarks like
those of Mrs. Roosevelt. Men
who become candidates might
as well keep before them that
the political power in thio
State is in the hands of the
Ami-Truman group.
The presidency is a great
office even when the President
performs his duties in the let
ter and spirit of the Constitu
tion; but when a President acts
according to whims we find the
presidency too large an oppor
tunity for doing things- which
neither Act nor Constitutional
provision allows.
During the recent World War
II. we heard much of the Pres
ident’s War Powers. All that
the Constitution has to say oi
war powers are the following:
“The executive power shall be
vested in a President of the
United States of America” (Ar
ticle 2. section 1.)
“The President shall be com
mander-in-chief of the Army
and Navy of the United State;
and of the Militia of the sev
eral States, when called into
the actual service of the United
States. (Article 2, section 2)
“He (the President) shall haw
power, by and with the ad
vice and consent of the Senati
to make treaties, provided two
thirds of the Senators presen'
concur.” (Article 2, section 2,
clause 2). “ He shall appoint
... all other officers of the
United States . . . whose ap
pointments shall be established
by law.” (Article 2, section 2,
clause 2).
Under none of these sections
can be found authority to give
away bombers and warships;
nor can we read in them any
auth9rization for the folly of
the air-lift into Berlin which
costs this Nation about $360,000
a day, every day.
In order to see that the Pres
ident’s power is not limited
merely by his own whim we
can see what the Constitution
says of the actual control of
the military forces. Says the
Constitution, referring to the
powers of Congress; “It shall
have power—
To declare war . . .
To raise and support armies:
To provide and maintain a
Navy;
To make rules for the gov
ernment and regulation of the
land and naval forces;
To make all laws which shall
be necessary and proper for
carrying into execution the
foregoing powers, and all other
powers vested by this Consti
tution in the Government of
the United States, or in any
department or officer thereof.”
That is clear and conclusive.
Presidents play with policies
which are opposed to the Con
stitution. By all the laws of
war we should have cleared
up the trouble in Europe before
now. Nor should we have
played the foolish game with
Russia which has become an
absurdity.
There is no law—so far as I
know—no sanction, for the fool
ishness of the air-lift to Berlin.
Without any law or appropria
tion by Congress the Execu
tive can bog the nation in the
mire of debt by claiming to be
orotecting or defending a real
or fancied right.
The Congress shouM curb
the excesses of the Executive.
The British could capitalize
the American interest in the
new royal baby. Some live
Briton could sell millions of
articles of baby clothing by de
claring them to be perfect re
productions of the outfit*of the
new baby. No one is more in
terested in the glitter and gla
mor of royalty than Americans;
It is passing strange until one
remembers that American men
are never so happy as when
-ichly or gaudily dressed in the
.-egalia of some organization.
\nd this in increased a hun-
ired-fold if the organization
parches through the streets
headed by a band.
It cannot be denied; the tin-
iel show—and a’ that—appeals
'remendously to us Americans,
we of the simple tastes, you
know.
Just before us is the day of
thanks. Thanksgiving Day. It
is peculiarly American and goes
back to the early settlers of
New England who had weath
ered a year of hardship and
gave thanks for a harvest, a
harvest that was the homely
fare of a high-thinking people.
America has again produced
in great abundance, for which
those who walk with Jehova
give Him praise and thanks
Thanksgiving brings me
memories of my first year in
Northern Peru. In the Andean
town of Cajamarca. eight thou
sand feet above sea level, I
was stationed at first. We Am
ericans and British carry our
customs and festivals over the
world and I thought of ap
proaching Thanksgiving with a
yearning for home. I was the
only American within hundreds
of miles—miles that could be
traveled only on horseback, up
and down the steep trails of
the mountains. My nearest
Ameican neighbors were in Pa-
casmayo, two days away; they
were missionaries of the
Church qf the Nazarene. I
couldn’t drop in on them; a
visit required a good horse for
me and a horse or mule for
the baggage. There were no
roads—only tra'ils for saddle-
horses. Freight was carried on
the backs of burros and Indi
ans. An Indian with a wad
of the coca leaf in his mouth
could travel all day without
food or water. Then when I
had my horses I must needs
asks for a military escort, for
the barren plateau we crossed
at 13000 ft. was a favorite
haunt for robbers. So people
travelled in groups or caravans
as in Bible days.
Two days to Chilete, to take
the train; two days back; and
a wait of two or three days
in Pacasmayo, made quick trips
a matter not easily considered.
On one trip, however, I was in
the port of Pacasmayo waiting
for a ship to Callao, and it be
ing the Fourth of July I called
on my countrymen, the three
or four Nazarene missionaries
—the Rademachers—and we ce
lebrated the Fourth of July to
gether. While we were at the
table I saw my ship, a couple
of miles out, all ablaze with
light, and left my fellow Am
ericans to take the launch out
to th e big boat—and on down
the Pacific.
■I think it was Thanksgiving
that made me want a cake,
a layer cake. No one in that
region had ever seen a layer
cake or a fruit cake, or any
kind of pie. Nor did they make
;ravy. Except for some Scot
tish missionaries I would never
have tasted any gravy. I didn’t
■niss the gravy, strangely
enough, until I saw some in
the MacKay home.
I had many contacts with
missionaries. Catholic and Pro-
cestant. Among , the Catholic
I may mention two, one a
Franciscan and the other a
Dominican, monk. The Fran
ciscan, Padre Giner, had been
in the wilds among head-hunt
ers thirty years. He travelled
six weeks up the Amazon Riv
er and across the Andes to
come to Lima. He was a man
of God and a faithful and ef
ficient missionary. The Dom
inican monk was Padre Irogo-
yen, a tall, handsome man who
had labored in the remote and
uncivilized regions of South
eastern Peru. He was a devout
man and ever zealous in his
labors.
The Scotch had a number of
missionaries, most of them m
educational work. Among them
was a minister. John Calvin
MacKay, fpr whom I had the
warmest regard and the great
est respect. I remember him
now as the finest type of Chris
tian worker, a spiritual Knight.
Among the Protestants were
British—of the Anglican church
—Scotch of the Christian Al
liance. The Americans were of
the Nazarene, Adventists afnd
Northern Methodists. I knew
some excellent Jesuit instruct
ors also, as well as some re
markably able and consecrated
QnAuAj&d
Protection
for your
AwsirufA.
Time to start
Saying ...with
$afety.Jcre!
You will be surprised how
regular savings will grow
to bring you the financial
independence you want.
Liberal earnings are added
Newberry Federal Savings and Loan Association
Ursulines.
The Nazarenes were a fine
group, though small; the Ad
ventists operated eighty schools,
most of them in the region of
Lake Titicaca.
No missionary enterprise
quite approached the school of
the Methodists. They operated
several high schools: and the
Lima High School became a
social center for Americans,
many of whom dropped In for
a cup of tea about four-thirty,
and enjoyed an hour or two
with the gracious ladies.
I’ve seen twenty one gloomy
days in succession in Lima, the
little Scottish mist floating in
the air. It was dismal and
penetrating. Those “Who could
leave made a trip to the moun
tain town Chosica, an hour and
a half away by train. There
the sun was bright and warm
ing; and one’s spirits respond
ed.
I seldom left Lima, but one
Sunday I went to Chosica. As
I walked along I heard wo
men’s voices singing sweetly
but softly
“The Lord’s my Shepefd
I’ll not want;
He makes me down to lie
In pastures green he lead-
eth me
The quiet waters by.”
That is as I recall it. The
Scotch girls and the English
girl (all missionaries) were
having their morning devotions
in their room at the hotel.
All the missionaries I knew
were fine people. I knew them
well because they were regu-
lated and supervised by my of
fice. That supervision included
the Catholics also, with their
many excellent colleges, among
them 'those conducted by the
Augustans, the Recoletans, the
Jesuits, the Germans and the
Salesianos. Of course the Cath
olic University stood at tre
head, its Rector, Monsignor Pe
dro Pablo Drinot—--a Bishop—
being the only beautiful man
I ever knew.
I had great regard for the
Ursuline Mothers. They were
very fine workers and extra
ordinarily gracious spirits.
I was able to help the var
ious institutions and the mis
sionaries.
Padre Giner and Padre Irigo-
yen I regarded as close person
al friends: my relations with
the archbishop were always
cordTal. He was a man of sim
ple tastes and earnest spirit.
Once I received a telegram
from my old town of cajamarca
called Caxamalca in Prescott’s
history. It came from my
friend John Calvin MacKay
and told me that he was being
taken to Lima under arrest.
I called on the Minister of
Government, my friend. Doctor
Garcia, long a Senator. Dr. Gar
cia knew nothing of the arrest,
but called several subordinates
while I sat with him. The com
plaint was that Mr. MacKay
was disturbing the peace by
his religious work. I told the
Doctor what I knew of MacKay
the genteel, lovable, mild-man
nered man that he was, though
a man of God without a flaw.
The minister ordered the re
lease of Mr. MacKay, remark
ing that he could not disre
gard my appeal. The Doctor
was a good man and sincere.
It is only an unimportant cir
cumstance, perhaps, that I was
the chief dispenser throughout
the republic.
OFFICER SCHOOL NOW
OPEN FOR WOMEN
Highly qualified women in
Newberry between the ages of
19 and 28, now may apply for
enlistment in the Army speci
fically to attend the Women’s
Army Corps Officer Candidate
School. M-Sgt. Charles J.
Smithers. local Recruiter, said
today.
ACCOUNTANTS REPORT
Town of Newberry, South Carolina
For the Seven Months Ended September 30,1948
' October 29, 1948.
Honorable A P. Salley, Mayor, and
Members of Council,
Town of Newberry, .
Newberry, South Carolina.
Dear Sirs:
We have made an examination of the financial records of the
TOWN OF NEWBERRY, SOUTH CAROLINA
(D. I* NANCE, CLERK AND TREASURER)
for the seven months ended Septetmber 30, 1948. This report thereon includes the
following exhibits and schedules, together with the comments In the ensuing paragraphs:
Exhibits
“A” Statement of Receipts and Disbursements
“B” Comparison of Actual with Budgeted Receipts and Disbursements
Schedules
1 Details of Certain Income
2 Details of Certain Operating Expenses
3 Schedule of Salaries
4 Reconciliations of Bank Accounts
While our examination covered only seven months of the fiscal ye^r, we have In
cluded corresponding data for the first five months taken from the report of the audi
tor for that period without further verification (see subsequent comments for minor
difference in cash). We added this information in order to complete the town’s files
of reports lor full fiscal years. \
Exhibit “A” and Schedules 1, 2 and 3, give the details of receipts and disbursements
(adjusted for certain non-cash items to conform with prior reports). Comparisons of
these adjusted receipts and disbursements with those budgeted for the fiscal year are
set forth In Exhibit “B”. Schedule 4 gives the bank reconciliations to facUitate the
subsequent examination.
Exhibit “A” shows that revenue receipts for the fiscal year amounted to )175,135.i8
compared with operating disbursements of $191,117.99, Indicating an operating deficit of
$15,982.81. Actually this Is not a true picture of the town’s operations for the year. A
statement of cash receipts does not adequately set forth the fact that, due to the prac
tice of several large taxpayers of jJttytng their taxes in advance, a portion of the current
period's revenues were received In a prior period and that current receipts Include ad
vance collections of revenues of the following period. Property taxes levied as of Oc
tober i each year are applicable to the fiscal year beginning with that date While fines,
penalties, licenses, etc., are taken up as income whefl collected. Adjusting for these ad
vance collections of income we find: •
Reported Income for 1947-48 $175,135.18
1947- 8 Taxes Collected Prior to 10-1-47 38,791.62
1948- 9 Taxes Collected Prior to 10-1-48 (18,309.57)
1947-8 LEVY DUE OCTOBER L 1947
Adjusted 1947-8 Income (Excluding uncollected 194T-8 Taxes of $3,728.91) ..$195,617.23
Less Expenses of 191,117.99
Excess of Income over Expenses -j 4,499.24
On this basis it would appear that the expenditures for the fiscal year were less thati
the adjusted Income, although It must be remembered that operating expenses shown
for the year are only those actually paid in the year and are misstated to the extent that
unpaid expenses at September 30, 1948, vary from those at September 30, 1947.
However, the fact that money must be borrowed and collections of the following
years’ taxes must be made in advance to finance current expensies reveals that a deficit
has been accumulated In past years and exists as of September 30, 1948. Since It has
not been customary to record unpaid expenses at the close of the fiscal years, we have
not attempted to prepare a balance sheet showing the exact amount of this deficit.
The town’s 39 mill property tax levy Includes 20 mills designated for retirement Of
the town’s bonded indebtedness. The payments made during the fiscal year to Mr.
Thomas Roy Summer, Treasurer of the Bond Commission of Newberry, S. C., totaled
$53,000.00, which Is the estimated amount allocable to them. We are informed that It
has been customary to make an allowance for losses and Other costs and remit even
sums without making a detailed settlement computation.
ASSETS AND LIABILITIES
The distribution of the town’s cash at the beginning and end of the periods was as
follows: ^
The South Carolina, National Bank, New-
10-1-47
2-29-48
9-30-48
$ , 4639*
$ 3,705.43*
$ 115.40
3,56939
3,690.65
357.18
. 1340.42
3,465.34
\ 3,581.41
*
$ 5,147.60
$10,861.42
$ 4,053.99
• These amounts are those shown in the town’s records and are $236 less than as
reflected In the preceding audit. Our count of the cash on hand on October 18, 1948,
showed an unrecorded overage of $71.60. Our experience has been that the current re
cordings of overages and shortages not only gives better accounting control but facili
ties the locating of errors. We reconcilfed the bank balances reflected in the records
with those reported by the individual banks.
The town’s very enviable record of property tax collections Is evidenced by the fol
lowing tabulation;
1946-7 LEVY DUE OCTOBER L 1946
Total levy:
Original Assessment—39 Mills on $2,546,480.00 $99,312.72
Additional Assessments—39 Mills on 6,250.00 243.75
Totals $2,552,730.00
Deduct, credits;
Discounts Nulla Bonas Net Cash
Advance Payments
Prior to 10-1-46
10-1-46 — 9-30-47
10-1-47 — 2-29-48
3-1-48 — 9-30-48
$99,556.47
.$503.88
$420.22
109.01
207.48
$22,840.35
72,45333
1,07133
1,887.60
$503.88
$736.71
$98352.61
99,493.20
Theoretical Balance $ te37
Unlocated Difference 49.62
Total Levy:
$2,716,850.00
$105,957.15
7390.00
298.01
$2,724,440.00
$108353.18
1 : : i .! i. !
•
Deduct, Credits;
Discounts
Nulla Bonas
Net Cash
L i i Lal. ! -k
• ' *
Advance Payments
Prior to 10-1-47
10-1-47 — 2-29-48 $361.32
3-1-48 — 9-30-48
$111.93
78.39
$ 38,791.62
59,895.46
3334.66
! ! ' k
' ! ‘ k
’ ■ ' i , l.
$38132
$19032
$101,921.74
102,49338
..$ 3,759.78
:
29.70
Balance per Tax Duplicate—9-30-48 $ 3,730118
rr ; -ri
Balance per Tax Duplicate — 9-30-48 $ 13.65
(The above balance collected prior to completion of our examination).
The clerk and treasurer’s records do not control the accountability for buildings,
equipment, and other such assets after they are purchased, therefore we have not In- '
eluded any data thereon in this report. During the seven months examined by us the
town purchased two police cars and three street department trucks' anci sold one police
car and siren, a net addition to equipment of $7,541.62.
Unpaid operating expenses are not shown in the records, they being entered only
when paid. At September 30, 1948, the books show the following obligations in addition
to unpaid expenses:
Unremitted Withholding Taxes . ♦ 632.40 ^
Bank Loan 20,000.00 , £
1948-49 Property Taxes Collected in Advance 18306.57
INCOME AND EXPENSES
Our audit of income items include (also see subsequent comments):
1. Property Taxes—Overall verification as tabulated In a preceding section of this
report. . wMM
2. Penalties—Tests of application of prescribed rates. v
3. Licenses, etc.—Verified with license stubs dated within the period.
4. Fines and Forfeitures—Traced to Recorder’s Docket apd Receipt Record main
tained by the Police Chief.
5. Street Duty Taxes—Overall accounting for receipt stubs dated within the period.
All the above listed income together with recorded rents and miscellaneous Income
were traced to bank deposits or accounted for otherwise.
Our review of expenditures covered examination of vendors’ invoices and paid
checks (except for cash purchases totaling $102.05).
In considering the effectiveness of an examlnatiom, we are guided to a great extent
by the adequacy of available records. Naturally this included making comparisons
with records maintained by similar organizations. Believing that an Important part
of the value of our services is to pass on to you,tre conclusions reached In these com
parisons, we are submitting the following observations for your information. We wish
to emphasize the fact that these comments are not to be construed as reflecting upon
the honesty of character of any individual, but are being made solely with the idea of
clarifying some of the accounting weaknesses existing in the town’s present procedures
and records. The time to establish controls is while things are running smoothly, not
after an irregularity occurs. It may also be added that where adequate controls do not
exist, the effectiveness of an audit is reduced almost to qn arithmetical verification of re
corded receipts and disbursements.
The principle adopted by the more progressive municipalities as the most effective
safeguard over receipts is the separation of the duties of determining the amounts to
be received from the actual collection thereof, with periodic reconciliation of the two.
Naturally this is not always feasible in smaller governing units, but should be applied
where possible. Under your present procedure property taxes can be and are removed
from the records by nulla bona entries without anyone’s written approval. We recom
mend that the reason for and amount of each nulla bona be listed each mouth and
approved by at least the mayor and one councilman.
The present official record of fines and forfeitures Is the Recorder’s Docket which is
written up by the clerk and treasurer from data furnished by the Chief of Police. This
record bears no written indication of approval by the recorder, who is the one person
having knowledge of the eases without having access to the fines. At present the Chief
of Police also keeps a written record as well as the summons tickets for all cases coming
up for trial. Would the town not have a better check on fines and forfeitures and at
the same time eliminate a duplication of records if the Recorder’s Docket were written
up from the summons before trial and lit the recorder write in the disposition of each
case as a decision is made?
The townspeople expect to receive written receipts for payments of taxes and licenses.
Receipts should be,Issued for all money coming into the town treasury. It is assumed
that receipts will not be issued to anyone unless he makes a payment, thus receipts rep
resent money to the town and should be accounted for as such. The most effective
method of controlling receipts Is to have them prenumbered and to preserve each one
voided or not used. We recommend that separate, prenumbered receipts be obtained
for each class of revenue as has been done for 1948-49 property taxes. It would be well
to extend this practice to the police department thus conforming with procedures of
the S. C. Highway Patrol and many other such aggressive organizations that have
been confronted with this problem. We would also suggest that the town treasurer
Issue a written receipt for all money received from the police department.
There is a general trend In municipal accounting from the use of stubs for receipts,
licenses, etc., to the use of carbon duplicates. This not only means less work but min
imizes the possibility of differences between the original and retained record. W®
recommend very urgently that the 1949 licenses be made with carbon duplicates with
both originals and duplicates prenumbered.
Otoe procuring and paying for goods and services is a big problem to municipal gov
ernments. With the present separation of the Public Works from the other functions
in Newberry it probably would not be economical to hire a full-time purchasing agent.
It would seem reasonable to permit each department head to make non-recurring pur
chases of less than say $50.00 or $100.00 without advance permission from the council
man in charge and without obtaining bids. Each department head would be b«»»d respon
sible for dividing the business equitably among the local merchants which Is always
a big problem. Items above the decided limit kiould be purchased only fcpon approved
requisitions and on a bid basis.
In May 1948 the council decided to have the councilman Jn charge of each department
approve the bills of his department. In our opinion the councllmen would be in a
much safer position if they had the person actually receiving the goods or services indi
cate such receipt on the invoice or a receiving slip and also have the department super
intendent approve the invoice both as to quantity and price. Too, It would be well to
have the town treasurer verify the arithmetical accuracy of all Invoices before presents
ing them to the councilman for approval. Prior to May we noted many payments
with no written approval. After May all disbursements other than for weekly payrolls
were approved by the councilman in charge, frequently without any further notation of
receipt or approval.
During May 1948 the treasurer began to pay the street labor payrolls bty which
was a decided Improvement over the old cash system. Here again the most effeotlre
safeguard Is the definite knowledge of at least two people that each person on the pay
roll is actually a person performing work for the town. We belieVe that the boolBi
&