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In Re Count Irresponsible Rumors Louis A Searson. 29 Carolina National Bank Building. Columbia, S C. Hon A W Jones, Comptroller General. >and Mr W H Carr, Mr J B Gamble. Mr A C Swails. i Committee of Grand Jury, WilliamsI burg County. K Gentlemen:?In accordance with your 'instructions. I have made an audit of the books and records in the office of County Treasurer of Williamsburg county, South Carolina, covering the period from July 1, 190b. to June 30, 1914. A report of this audit I attach hereto, i ?with this investigation, v tuiiuctuun ...... _ I have also witnessed and approved the j anaual settlement, as a representative ! of the Comptroller General's office,su'ch I settlement being for the fiscal year ending June 30, 1914. Dated at Columbia, South Carolina, | this 1st day of August A D. 1911. Respectfully submitted. (Signed) L A Searson, l'ublic Accountant. I, Kingstree, S C, July 31, 1914. Mr Louis A Searson, Special Auditor j for Grand Jury of Williamsburg County. Dear sir:?At your request, I am making the following explanations of certain interest charges, appearing on the annual settlement sheets for county and school taxes of the fiscal year ending June 30, 1914, which sheet you approved for the Comptroller General of South Carolina, on the 30th day of July 1914. First. I present n statement of saidin? freHited bv the Bank of Wil- j liamsburg on various dates, to wit: I Mav 18, '07, the sura of $190.00 J Jan 7, '09, 44 44 . 44 200.00 Jan 7. '10, 44 44 44 370.00 Jan 6. '11, 44 44 44 400.00 Jan 7, '13, 44 44 44 621.50 Total in annual settlement 1,782.16 *Feb 11, '08, the sum of 184.87 Total interest allowed $1,967.03 #The item of $184.87, credited by the bank on February 11, 1908, is not ineluded in the settlement of June 30, 1914. for the reason that the cashier of the Bank of Williamsburg rendered a statement of such interest, at my request, and, in error, failed to report this credit, but later discovered same, , as he explains, arid called my attention I to it after the settlement sheets were } made up. The amount,viz.-$184.87, will, therefore, be charged in the next annual settlement, being now entered on the books of my office. Second, I will state that the interest in question, so far as 1 have any knowledge of same, was computed by the said Bank of Williamsburg, at the rate of 2%, on the average balance carried in this bank by me, as County Treasurer, on deposit in the general county and school funds. This was k done in compliance with a proposition made by the Cashier of the sard bank on the 15th day of December, 1906, 9 when I made a deposit of several thousvr and dollars, of money transferred to me by the ex-Treasurer, shortly after I took charge of the County Treasurer's office. Tne interest referred to was figured entirely by the bank officials, and I had no pan in making the calculations, merely accepting their figures. While I have continuously carried the amount thus accumulated in my individual account, at the Bank of Williamsburg, assuming personal responsi bility for same, I have, at ail times, been in a position to turn the funds into the county treasury?which I did do, acting upon the advice of the Comptrolfer Genera], after I had reported the matter to him in the month of June, 1914. (Signed) J W esley Cook, Treasurer Williamsburg County. Kingstree, S C, July 30,1914. Mr Louis A Searson, Special Auditor for Grand Jury, Williamsburg County. Dear Sir:?Pursuant to your request, 1 hereby certify that the statement below, as compiled when we went through the records in the Bank of Williamsburg together, under date of July 30, 1914. represents all interest paid to J Wesley Cook on account of deposits of \ county funds during his term of office as Treasurer of Williamsburg county, excepting such interest as we have credited on sinking fund accounts and entered on his official pass books of our savings department. < i The following statement applies: May 18. 1907?Interest credited $ 190 68 February 11.1908-" " .... 184 87 Ianuary 7, 1909? " ** .... 200 00 I 1910- " " ,370 00 Amount first credited to Treasurer's official account?transferred to personal account of J Wesley Cook $ 945 53 January 6,1911?Interest credited $ 400 00 7.1913" " " . _ffilJ0 Credited direct to personal account of J Wesley Cook $1.021 50 $1,967 03 I will state further that the interest thus allowed was based upon an approximate average balance on deposit, carried in the general county and school funds of Williamsburg county by J Wesley Co^k, County Treasurer, with the Bank of Williamsburg; that fhis interest, wnich I figured on certain average balances at 2%, was paid in accordance with a proposition made by me to Mr Cook on December 15. iyut>, alter ne assumed the responsibilities of the County Treasurer's office in the year 1906. Under date of June 15. 1914, said J Wesley Cook drew from his personal account with this bank the sum of $1,782.16, and deposited same to the ' credit of J W'esley Cook, County Treasurer, in the said Bank or Williamsburg, and on July 24, 1914, he also withdrew from his personal account the sum of $184.87, (the amount of an item of interest credited by the bank as of date February 11. 1908, as is shown by the statement herewith but which was overlooked at the time my statement showing credits in the aggregate sum of y Treasurer ? Set at Rest by Com $1,782.87 was made for Mr Cook). There are no funds of the County Treasurer which have not been properly accounted for, during his entire term of office, so far as the officers of this bank know. Respectfully submitted, (Signed) E C Epps, r??hier. Rank of Williamsburg. STATEMENT FROM MR E C EPPS. Kingstree, S C, July 24, 1914. Mr L W Gilland, Kingstree, S C. Dear Sir:?As per your request as to' certain information desired by your committee appointed to investigate rumors concerning interest payments by the Bank of Williamsburg to the Treasurer of Williamsburg county, I hereby submit the following: On the 27th day cf October, 1906, lr J Wesley Cook,County Treasurer, made his initial deposit in the Bank of Williamsburg, and thereafter from time to time until the 15th day of December, 1906, on which day his credit balance amounted to upwards of five thousand dollars ($5 000.00). On this loth day of December, 1906, the Treasurer, without solicitation on our part voluntarily offered for deposit in the bank a cheok drawn against funds then in our savings department. I thereupon asked the Treasurer whether or not ne desired the amount to remain as a savings deposit. His reply clearly indicated-that he had not considered such an idea or proposition, and I proposed then that he let it all go to the account in the general ledger already amounting to over five thousand dollars, and that we would allow two per cent interest on the average monthly balance, computed on approximate amounts. This plan was agreed upon, and conconcurred in by the President of the bank when I reported and explained the transaction to him a few days later. And let me say here that this was the only time that the matter 01 interest had ever been mentioned, and the idea of personal profit had never been thought of. There was nothing secret or hidden about this transaction or the interest Eayments made from time to time. Mr amar Montgomery, assistant cashier of the bank, afterwards cashier of the Wee Nee Bank and now cashier of the Bank of Cowards, knew that this interest was being paid, and it was also reported to the State Bank Examiner upon his official visits. During a considerable portion of the year 1913 the county, instead of being a good depositor, became a heavy borOFFICE GENERAL STA eu adpcc 19'Hf Taxes IMAKbfb St 6-30-07 Cash on hand July 1 $ 6829 22 Executions, bk yrs (Sher) 1702 57j Back taxes, etc... Orig. assmt. taxes pres. yr 18403 44) Adal. 44 44 44 44 149 17, Orig. poll tax, pres.yr 4603 00 Adal. 44 44 44 44 .... 489 00 Orig. dog 44 44 V ?- 1720 50 Adal. *.... 61 00 Pen. on delq. tax pres. yr. 328 59 Error in tax duplicate..168 90 From dispensary 2821 08 All other sources 160 00 Borrowed money _>.J Int allowed on deposits by ' Bank of Williamsburg. j. $ 37386 47' 1 CREDITS "" Executions nulla bona $ 906 13 Executions bk. yrs. (Sher.) 63 12 Pd. school elms, per vchrs. 27455 03 Deduct, abmts. and errors 83 60 Delinq Tax, Sheriff's hands! 1678 80 Cash on hand June 30 7199 79 I $ 37386 47 *NOTE?The difference in cash st an error in the calculations at the time i GENERAL STA' riTi a Dprc 1906 Taxes . InAKb&S St 6-30-07! Cash on hand July 1 $ 4135 62 Executions, back years 971 73 Back taxes Orig. assmt taxes, pres. yr 22097 14 Aden. " " " anj Penalties on delinq. taxes.. 186 15 Commutation road tax 2448 00 Fines, licenses and miscel. . 2956 97 County dispensary. 13430 29 Error in tax duplicate 84 65 Borrowed money 12000 00 Inter, allowed by Bank of Wmsburgon deposits.. $ 58510 81' CREDITS Executions nulla bona $ 385 88 Executions bk. yrs. (Sher) 21 42 Pd. Co. elms, per vouchers 46136 69 Deductions ana abatements 37 06 Delina. taxes, present year 825 18 Miscel. on acct error, etc.. 198 01 Cash on hand June 30 10906 57 ~ 1 58510 81' GENERAL STu /~iTT a Dpt"n 1906 Taxes . IrtAKUfcb St. 6-30-07 i Cash on hand July 1 $ Execution, bk. yrs. (Sher). 860 68 Back taxes Orig. assmt. taxes, pres. yr. 21665 37 Addl. 199 36 Pen. on delinq. 44 44 44 179 97 Support R. R. commission Ini>nm? tnv Error in tax duplicate 84 65 Amount overpaid State 245 14 $ 23235 17 CREDITS ~ Amt. overpaid last stmt... $ 58 63 Executions nulla bona 338 69 Execu, Sber. hands, bk. yrs 21 41 Pd State, as State Tr. rec. 21976 45 Deductions and abatements 37 06 Delinq. tax, present year.. 802 93 Error on penalty sheet Cash on hand June 30 t 23235 17 t ( i. J. Wesley ( ptroller General's Off Draw Your Ow rover, and under such circumstances 1 suggested to the Treasurer that U was hardly fair to the bank to pay interest when finances the world over were so tightly strained and when the bank, in tn its customers and I the county, was paying record rates for j discounts. He agreed with me, and further interest has not been paid. Several weeks ago the Treasurer asked me to list foi him the several amounts of interest which had been paid on the account, which I attempted ,,to do. The total amount of the list as ' prepared ($1,782.16) was then deposited to the county's credit by Mr Cook. Upon rechecking this list several days later I discovered one item ($184.87) paid February 11, 1908, which I had overlooked. I immediately called attert:on , to this oversight to the Treasurer, vho ; told me that he had already segregated ! the $1,782.16 into his settlement sheet, ' and that this $184.87 would be included ! in his next report to the Auditor. Your committee has a copy of the list prepared by me for Mr Cook, and it, including the additional $184.87, the s.im j of interest paid by the bank on said account, but the date of the' first pay1 ment was made on the 18th of May, 1907,instead of February, 1908, as inadvertently stated in statement of which you have a copy. I appreciate and thank you for the frivilege of making this statement, and ask that you make it a part of your official report, for since your investigation began it has come to my ears, and perhaps to yours, that 1 have been the beneficiary of a portion of the interest paid by the bank on the county's deposit, and I am sure that your committee will permit me here to brand the report as an absolute falsehood. I have never nad as much as one penny of this fund in my personal charge for a second of my life. The person who started the falsehood is a dirty slanderer. The man who believes it believes a lie, and he who repeats it with the motive of staining my reputation, or reflecting upon the banking institution which I represent, is a gutter-snipe in human disguise, feeding upon the drippings of political rot Again thanking you for the opportunity of making the above statement, I am, Respectfully. E C Epps. The above is a copy of statement furI nished the investigating committee. General Comments. The facts presented in this case, ! which I have endeavored to set forth in OF COUNTY TREi1 J. WESLEY COOK ' TEMENT OF SCHOOL TAX 1907 Taxes 1908 Taxes 1909 Taxes 1910 1 St 6-30-08 St 6-30-09 St 6-30-10 St 6$ 7199 79 $ 9750 08 $ *6297 91 $ 117 1691 63 1937 26 1875 08; 17 98 19 "24647 31 ""27361 "89 29700 39:""S24 136 56 186 27 131 40 5 4816 00 4917 00 5186 00 49 369 00 533 00, 533 00 8 1705 00 1598 50 1773 00 14! "30 00 ~ 38 OOi "4100 ~i 313 54 341 08 286 99 3 9349 78 7195 64 6302 87,1111" 184 50 3496 12 3939 97, 40 2000 00 31 ::::::::::: ::::::::::: $ 50444 11 $ 57354 84 $ 58235 80 $ 614' 1 695 33 $ 843 30 $ 750 60T$ 7 12 83 12 83 12 83| 37941 49 48204 85 43920 29 498 119 95 133 79 114 45 1: 1924 43 1862 25 1688 08 16 9750 08 *6297 82 11749 55 90 $ 50444 11 $ 57354 84 $ 58235 80 $ 614 ittlement June 30, 1909, and the balance settlement was made. / rEMENT OF COUNTY TAX 1907 Taxes 1908 Taxes 1909 Taxes 1910 1 St. 6-30-08 St 6-30-09 St 6-30-10 St 610906 57 $ 12952 34 $ 9897 35 $ 101 846 60 974 10 824 69 6 56 24 27804 48 24127 26 23741 48 289 207 03 201 77 157 60 6 191 36 175 82 132 01 1! 3652 00 5126 00 4586 00 41< 3293 60 3407 69 3763 50 37: 9449 32 7195 63 6302 87 4000 00 6000 00 801 $ 56350~96 ~$ 58160 61 T 55461 74 $ 5631 1 232 54 $ 310 34 $ 233 88 $ I 21 42 21 42 21 42 I 42045 86 46974 78 44480 20 435 144 00 26 06 13 67 1 952 68 803 27 596 45 71 2 12 127 39 12952 34 y?yv 351 1W10 11 11/1 $ 56350 96 $ 58160 61j $ 55461 74 $ 563i 1TEMBNT OF STATE TAXE 1907 Taxes 1908 Taxes'1909 Taxes 1910 I St, 6-30-08 St. 6-30-09 St 6-30-10 St 6$ $ 111 39 $ i $ 824 34 728 62 929 15 , 61 54 101 22469 02 27576 42 26240 58 305 169 40 233 66 174 20 6 152 65 198 71 145 92 1! . 12415; r 1 90 I 41 51 i $ 23615 41 $ 28944 31 $ 27670 00 $ 323: ~$ 245 14 $ I $ 41 51 227 10 245 50' 262 91 2 21 41 21 41 21 41 22159 92 27740 35 26657 35 308 87 08 29 31 15 27 761 21 907 74 659 25 8 2 16 111 39 IIJIIZIIIII 12 30 3 $ 23615 41 S 28944 31 $ 27670 00 $ 323 look and thi ice and Signed State 11 Conclusions. the following: pages of this report, would indicate that certain unsatisfactory conditions in the office of the Treasurer, which have since been corrected, revert to a matter of depositing public funds in the Bank of Williamsburg. It is not my purpose to advance an opinion with regard t'? the incentive which may have prompted either party concerned, nor have I any wish to suggest an excuse of any kind that might tend to justify a public officer or public institution for entering into an irregular agreement of any nature whatsoever. But it is my wish to be perfectly fair in the matter of outlining facts which may in some measure guide my clients1 in forming conclusions. I, therefore, beg to call attention to the fact that,as shown bv the records, the .Bank of Williamsburg has made liberal advances to the county at times when money was needed for current expenses, and that at the present time the said bank holds notes of the county aggregating $17,500.00, which notes represent the ! total current debt of Williamsburg county, for both county and school purposes. I do not know what disposition other banks might have shown in this regard, but if it should be the case thatone bank is inclined to be more liberal in the matter of loans, is it not a wise plan to patronize that bank when it comes to deposits? Would it not be a good idea for the grand jury to further investi4 J A- - L-4.1 ? A gate ana ascertain wnetuer ui nuv a condition such as suggested did not play its part in the matter of heavy deposits at the Bank of Williamsburg? I respectfully direct your attention to the comments, figures and signed statements attached hereto. BOOKS AND RECORDS. The books in the office of County Treasurer are remarkably accurate and well kept?I have no criticism to make | of same. I find that the County Treasurer, dur| ing his entire term of office, has kept a strict account with each bar k in which county funds have been dep sited, and it can be ascertained thr ugh these records just what cash was on deposit at any time. (It is a fact 'hat many county officials throughout the State depend almost entirely on the banks to keep their cash accounts s raight, accepting the bank's figures as being correct). INTEREST ON DEPOSITS. An important feature of this investigation is the matter of certain allowances of interest made by the Bank of I Williamsburg on account of county funds deposited with that bank by the USURER ES AND FUNDS raxes 1911 Taxes 1912 Taxes(1913 Taxes 30-11 St 6-30-12 St 6-30-13 St 6-30-14 49 55 $ 9040 89 $ 14082 37 $ 14838 56 00 91 1682 96 1907 52 2241 10 30 97 59 36 27133 68 28291 93 31675 58 96 80 197 20 255 36 138 38 42 00 4515 00 4914 00 5143 00 87 00 720 00 429 00 364 00 99 50 1510 00 1757 00 1742 00 16 00 75 00 30 00 36 50 18 64 399 92 452 87 514 11 36 13 7023 88 5292 06 """8798 40 00 00 3400 00 5000 00 III" Hill""" 775 00 05 89 $ 55698 53 $ 57943 08 $ 71266 63 12 141 $ 637 41 $ 728 91 $ 891 72 12 83' 12 83 45 011 38979 52 * _3992i "70 "" ~5<)i67~4i 24 89 917 71 212 81 299 07 70 131 1894 69 2241 10 2558 16 40 89i 14082 37 14838 56 17350 27 05 89! $ 55698 53 $ 57943 08 $ 71266 63 I carried forward July 1, 1909, is due to ES \ND FUNDS "axes 1911 Taxes 1912 Taxes 1913 Taxes 30-11 St 6-30-12 St 6-30-13 St 6-30-14 16 11 $ 11748 25 $ 10197 42 $ 2818 41 17 88 802 89 2173 14 2727 77 19 92 60 92 2186672 24436 65 "25738"l5 j 28 44 205 29 234 08 119 04 i 93 08 446 12 475 18 471 33! 08 00 10504 22 10687 06 11014 02! 35 45 4682 91 3936 22 4642 67 I 90 00 8000 00 Illlirillll """i2566"o6| I | 1007 17! 39 83 $ 58292 401 $ 52159 67 $ 61038 55 1 : 95~29 1 238 59 $ 991 33 $ 1252 73 I 21 42 21 42 I 42 01 45499 89 45413 18 52242 71j 35 44 163 43 208 98 . 213 70 81 47 2151 73 2727 77 2741 93 j 19 92 I 34 25 10197 422818 41 4587 48j 39 88 $ 58292 40 $ 52159 67 $ 61038 55 j IS AND FUNDS 'a.;es 1911 Taxes 1912 Taxes 1913 Taxes i 30-11 St. 6-30-12 St 6-30-13 St. 6-30-14 12 30 $ 381 39 $ 158 31 30 6C 830 95 986 84 1093 08, 59 98 26703 79 ~26425 19 " 28189 46 34 76 262 31 255 50 130 39; 36 07 243 81 225 85 193 01 j 76 20 110 24 78 40 75 70: 1 14 1 16 1 26 1 40 i "I" 3i7_42 IIIIZZZIIII -"II-""" 21 11 $ 28851 07 $ 27973 04 $ 29841 29 I $... $ 317 42 $ 15 85 238 35 336 39 340 14 21 41 21 41 55 47 27613 07 26045 48i 28387 86 37 45 12 81 22 361 48 87 09 54 965 43 1093 08 1078 81 8139 "HI""" 168 311 85 61 21 11 $ 28851 07 $ 27973 04' $ 29841 29 ' 'JiL* LT.,Z.<?' i Bank of ments from Parties Treasurer of Williamsburg county. In | this connection, I will state that I have gone into the subject very cautiously and have made every effort to ascertain the true conditions with respect to this case. It appears that Mr J Wesley Cook assumed the responsibilities of the Treasurer's office in October 1906, the tViot tho ov.Trpasiirpr did not turn over the funds then in his hands to the incumbent immediately; that on the 15th day of December, however, the transer of such fudds was made, by check on the Bank of Williamsburg, at Kingstree, South Carolina, in the sum of $7,921.38; that the incumbent Treasurer, on the same date, deposited with the said Bank of Williamsburg the amount above stated for credit of his official account, as County Treasurer, and that he has continuously had an account with this bank up to the present time. The matter of interest, as set forth in the signed statements of J Wesley ('oolr EonritvTrpnanrpr andofEOEnns. Cashier of the Bank of Williamsburg,! respectively, which said statements the writer obtained for the purpose of this investigation, and which are incorpo-1 rated in this report, on pages 10-11, would appear an unusually irregular transaction on its face. I would not take the responsibility, however, of suggesting any motive which might have led to these conditions, nor do I feel that it is within my province to say whether or not there is any intention of wrong-doing apparent. The facts remain, however, that any public officer who, for one reason or another applies, temporarily or other-; wise, any moneys passing through his hands officially to his personal use, violates the spirit of the law, whether or not such funds may be later replaced in the public treasury. I make this comment not with a desire to criticise, but for future benefit The, admitted, origin of the subiect under discussion rests with the Cashier of the Bank of Williamsburg, and responsibility for the existence of such funds has been assumed by him. It will be noted, by reference to his signed statement attached hereto, that said Cashier proposed to the county officer that he would pay interest at the rate of 2% on certain average balances carried on deposit in the Bank of Williamsburg?and the indications are that the proposition was accepted by the county officer. Having made a personal examination of all items purporting to affect this matter, as snown by the individual ledgers of the Bank of Williamsburg, which records the Cashier of this bank permitted me to inspect I am in a position to state that tne following items, viz: Credit of May 18, 1907 $190 66 " " February 11. 1908 184 87 " January 7, 1909.. 200 00 " ~ January 7, 1910 ,.?000 $945 53 were first entered on the account of J Wesley Cook, County Treasurer, Lnt later transferred to the personal account of J Wesley Ccok, either by check and deposit or by transfer en tries, wftiie these entries: Credit of January 6,1911 $ 400 00 " " January 7,1913 621 60 11,021 60 were credited direct to the personal account of J Wesley Cook, on the books of the Bank of Williamsburg?although they appear to represent the interest allowances made by this bank on account of county and school funds deposits. The records in the County Treasurer's office show that in June, 1914, Mr Cook transferred from his personal account with the Bank of Williamsburg to his account as Treasurer of Williamsburg county, with the same bank, the sum of $1,782.87, which amount appears on the annual settlement sheets ($1,007.87 in the county settlement and $755.00 in the school settlement, as segregated by the County Treasurer). The settlement sheets referred to were witnessed and approved by the writer, as a representative of the Comptroller General's office, on June 30, 1914. With the exceptions of interest on sinking funds (which I discuss elsewhere in this report) I can find no record of any other interest paid to the County Treasurer by any bank on account of funds deposited or for any oth er purpose, during his term of office. I will, therefore, state that, after a careful audit of this office and diligent researches, covering the period from July 1,1906, to June 30,1914, the records show all interest funds paid into the hands of T TX7 ? I n?1. J TT CDICJf UUUA, 11CCUUICI U1 fT iiiiauio burg county, to be properly accounted for, at the present time?notwithstanling the fact that certain funds, which, in fact, belonged to the county and the schools, were for a period technically appropriated by this party as an individual. INTEREST ON SINKING FUNDS. Following is a statement showing all credits entered by the banks on account of interest on savings deposits of county school sinking funds between the dates of July 1, 1906, and June 30,1914: BANK OP KJNGSTREE. October 1, 1912 - $ 5 61 December 31, 5 67 April i. 1913 5 73 June 30, " 5 79 October 1, 1913 5 84 December 31, " ? 5 90 April 1, 1914 5 96 June 30, " 6 02 $46 52 BANK OF WILLIAMSBURG. September 30, 1S09 $ 14 28 December 31, " 14 42 March 31 1910 14 57 June 30, " 14 71 September 3U, 131U m bo. December 31, " 20 86 March 31. 1911 21 07 June 30. " 23 20 September 30, 1911 27 28 December 31, " 27 56 March 81. 1912 27 83 June 30, " 28 11 October 1. " 28 39 December 31, 1912 28 68 April 1. 1913 28 96 June 30. " 29 26 October 1," 38 86 December 31. 1913 36 22 April 1. 1914 36 68 Jane 30, " 36 96 I S609 64 \ . ? ? . . Williamsburg. Concerned?Read and BANK OF GREELYVILLB. June 30,1911. $ 99 68 " " 1912 79 37 " " 1913 94 30 " " 1914 123 04 $39G 39 Grand total. 952 55 According to the records, the foregoing is a correct statement of all interest it?me +n tVio airiUnor funrl af? counts. GENERAL ACCOUNTING. On pages 6-9 of this report will be found statements showing all charges against Treasurer Cook, commencing July 1, 1906, and covering the period of his term of office to the date of annual settlement, June 30. 1914. I have gone over all annual settlements signed by Mr Cook, as Treasurer of Williamsburg county, very carefully, both as to charges and credits. I find that the County Auditor has properly charged the Treasurer with all taxes of record for State, county and school purposes,and with all funds received from other sources than regular taxes, for the fiscal years 1906, 1907,1908,1909.1910, 19H. 1912 and 1913, and that the County Treasurer has very armratplv arrnunfpd for such rhare'es. The statements herewith cover all transactions recorded on the books of the Treasurer's office since Mr Cook took charge of same and bring down the cash balance due to the State, county and schools,under date of June 30, 1914. CASH. I have made an audit of the cash accounts and find the correct amounts due to be as stated in my cash statement on page 9 of this report, on June 30, 1914. t1 Office of County Treasurer J Wesley Cook, State of Cash on Hand June 30,1914. Balance to Account for: For State purposes $ 86 61 county " 4,587 48 " school . " 17.360 27 $22,023 36 Accounted for as follows; Bank of Williamsburg $10,591 64 Less error $0 02 Less Check No 81,dated , March 2, 1914.outstdg 1 68 170 Balance $10,589 94 Wee Nee Bank 399 25 Bank of Kingstree 248 54 Bank of Williamsburg (spl interest account) 1,782 16 $13,019 89 Cash in office, as per County Auditor's.certificate 165 92 J13.18& 81 Sinking Funds: Bank of Williamsburg (sch) 3,732 39 Bank of Kingstree " 1,298 78 Bank of Greelyville " 3.863 72 $ 8.894 89 Total Cash.. 22,080 70 Surplus accumulated 57 34 $22,023 36 I Executive Department,office of Comptroller General. Columbia, S C, August 6th, 1914. Mr J Wesley Cook, County Treasurer, Kingstree, S C. Dear Sir:? Relative to our conversation over long distance telephone this morning I beg to say that the records show that you have been Treasurer of Williamsburg county since 1906 and during that rime, 1, as cmei ciera to tne ujmpituiler General have witnessed most of the annual settlements between you and the County Auditor, and I take pleasure in stating that tbey have aiways been satisfactory. All charges against you have been properly accounted for and the cash balances a! called for in the settlement sheets have always checked correctly by the amount of cash on hand in bank and in office. Yours very truly, Carlton W Sawyer, Chief Clerk to Comptroller General. SALTERS SAYINGS. The Candidates?People. Coming and Going?Crop Conditions. Salters Depot, August 10:?After the long dry spell we are having an abundance of rain; in fact,rather too much fcr cotton. Tne hot weather caused it to burn and shed very badly, in some cases shedding several bolls as large as the end of .your finger. Tobacco is not turning out as well as was expected at one time; there is not much weight to it, the leaves being thinner than usual, some say, and,again, the price is low, which, I think, is giving it somewhat of a i i ? * 1.1 DiacK eye ior anuiner semsuu. <^um, though somewhat short, will be a ? J good crop. * Candidates! Candidates! And still they come! When will they cease wanting to serve the dear people? Our roads, should all of the ideas of candidates for Road Engineer be carried out,will be scraped and ironed smooth; but, alas! their promises, I fear, are like "pie crust"?easily broken?we have heard them, lo, these many years. Mr J M Cook and daughter. Miss Frankie, have gone to Mineral Hill, Tenn, for a short stay. Mr S D McKay is on a visit to his brother at Balsam, N C. We wish him a Dleasant triD and hoDe that he will be much improved in health. Miss Carrie Sparks of Florence is visiting relatives here. Mr and Mrs James A Ferrell and children are off for a short stay at Mineral Hill, Tennessee, and other places. Miss Lottie Rems of Charleston is visiting Mrs?Moseley here. Look Out. The truth seeker may not need Ehogenes's lantern, but he has a lifelong job. ' v \ , < y ' ' 'iiJ&B