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AUDIT OF BOOKS AND ACCOUNTS OF OFFICES IN
To Hon. James H. Craig, State Bank Examiner,
Columbia, S. C.
At the the request of the Foreman of the Grand Jury of Edgefield
County and by your direction I have made an audit of the books, accounts,
and vouchers of the offices of said county, as of June 19, 1919, and here
with submit my report thereon.
Primarily the examination was of the office of County Treasurer, from
which County Treasurer J. T. Mims will retire July 1. This office is the cen
tre into which all funds collected by County officers are paid, hence a tho
rough audit of that office entails a collateral audit of tax execution: col
lected by sheriff, marriage license fe es collected by probate judge, licenses
collected by the Clerk of Court, sundry items received by the County Su
pervisor and items received through the County Superintendent of
In a general way I may say that the officers of Edgefield County are
competent and have every appearance of being faithful in the discharge of j
their several trusts.
COUNTY TREASURER'S OFFICE
My work in auditing the County Treasurer's Office was very much
facilitated by the thoroughness and completeness with which the incumbent
had posted and balanced his books.
A full statement of all items entering into this settlement is filed here
with, hence only the salient points of the settlement are here given.
State Taxes, Dr.
State Taxes Delinquent, 1917 $ 930.78
Cash Brought Forward, 1917 554.09 1,484.871
Original Assessment States Taxes 1918 35,249.52
Additional Assessment State Taxes 1918 96.77
Penalty on Assessment State Taxes 1918 367.77
Total charges, 35,714.06
State Taxes, Cr.
Paid State Treasurer ?rom Back Taxes, 740.45
Deductions and Abatements by Comptroller Gen. 744.42
Brought Forward, 1,484.871
Paid State Treasurer Taxes 1918, 34,013.64
Abatements C. G. Taxes 1918, 23.00
Taxes Delinquent; Sheriffs Hands, 1,226.14
Balance due State Taxes, 1918, 451.28 35,714.06
Total, $ 37,198.93
County Taxes, Dr.
County Taxes Delinquent, 1917 (ordinary) 766.53
County Taxes Delinquent 1917 (Special) 311.81
Cash brought forward, 17,907.40 18,985-74!
Original and additional assessment Co. taxes 1918 29,990.80
Penalty County Taxes 1918, 312.05
Original and addit. assessment special Co. taxes 12,744.63
Penalty'Special County Taxes, 1918 37.08
Cash from Commutation Road Tax, 5,676.00
Cash from Fines, Licenses and Costs 436.80
Cash from J. R. Scurry, sale of cotton, 287.00
Cash from State Highway Commission 3,921.09
Cash from Additional Insurance Tax 1,109.63 54,515.08
Cash borrowed 1918, 43,602.09
Total Charges, $117,102.91
County Taxes, Cr.
Paid Co. Com. Orders, $102,682.52
"Nulla Bona 1917 Taxes, 792.64
Paid R. R. Coupons, 4,803.00
Paid Town of Edgefield, 6,600.00
Deductions by Comptroller General, 39.55
Executions 1918 sheriff's hands, 1,333.50
Cash on hand County Purposes, 851.70 117 102.91
School Taxes, Dr.
Delinquent Taxes, 1917, brought forward, $ 1,867.03
Cash 1917, brought forward, 1,516.62 3,385.65
Assessments School, polls and dogs 1918, 18,425.70
Penalty School, polls and dogs, 1918 232.16
Assessment Special Schools, 1918, 22,827.45
Penalty Special Schools, 1918 70.16
Cash Received from Marriage Licenses 175.50
Cash Received from Game Protection Fund 105.00
Cash received from Sundry Sources, 525.01
Cash received (C. G.) State Supt. Education, 5,773.25 48,134.23
Cash Borrowed, 1918, 5,877.87
School Taxes, Cr.
Paid School Claim Taxes 1917, 13 $ $ 47,016.41
School, Poll and Dog Taxes, N. B., , 1,584.02
Paid Special School Coupons, 2,144.92
Paid Special School Sinking Fund, 598.90
Deductions by Comptroller General, 38.61
Executions Sheriffs hands, 2,200.66
Dog Tax abated by County Auditor, 13.50
Poll Tax abated by County Auditor, 52.00
Cash on hand for Schools, 3,746.73 57,395.75j
Reconciling Treas. Balances with Bank Balances:
Balance as per State Sheet $ 451.28
Balance as pc- County Sheet 851.70
Balance as per School Sheet 3,746.73 5,049.71
Certificate Bank of Edgefield, 2 408.30
Certificates Farmers Bank of Edgefield, 2',508.25
Tax Receipts collectable, not in execution, 8?\?d
Cash in Office, 52.s3 5.049.71
OFFICE OF COUNTY SUPERVISOR
The County Supervisor has approved warrants, including notes paid,
amounting to $102,682.52. There is a balance to thu credit of the County
of $851.70 and outstanding notes aggregating $25,172.10. There 'vas fum
ed in by the Supervisor from sale of cotton $287.00.
COUNTY SUPERINTENDENT OF EDUCATION.
No special funds were turned in to the treasurer by the County Sup
erintendent of Education. All State Funds passing through his hands were
properly accounted for.
CLERK OF COURT'S OFFICE
One fine cf $25.00 was paid tc the County Treasurer by the Clerk of
Court. This fine v/as reduced by the Presiding Judge from $400.00.
The sheriff has properly accounted for all 7.917 delinquent taxes in his
hands, making proper entries in his delinquent book where there was failure
He has entered and begun the collection of delinquent 1918 taxes.
PROBATE JUDGFS OFFICE
The Probate Judge collected and remitted to the County Treasurer
Marriage License Fees, amounting to $175.50, in the period covered by this
examination. The Probate Judge has in his hands as Public Guardian and
as Trustee $2,884.25 invested in Time Certificates of Deposit, and other
securities. He also holds certificates in lieu of Adminstrators's Bonds ag
The Master in Equity has in Iiis hands balances in various unsettled
cases as follows:
Received from Former Master sundry undistributed balances $1,499.45
Balances, undistributed, present administration, 2,716.35
Total to be accounted for, 4,215.80
Reconciling with Bank Balances:
Certificate of Deposit Exhibited, 15.75
Certificate of Deposit Exhibited, 431.11
Certificate of Deposit Exhibited, 1,566.64
Certificate of Deposit Exhibited, 417.67
Certificate of Deposit Exhibited, 417.67
Certificate of Deposit Exhibited, 664.12
Cash Bank of Edgefield, 352.67
Cash Farmers Bank of Edgefield 548.74 $4,414.37
Excess of Cash $ 198.57
This excess of cash is accounted for in the fact that accrued interest
has not been credited to all his accounts on his record book.
Respectfully submitted, (Signed) W. W. BRADLEY,
Assistant State Bank Examiner.
SOUTH CAROLINA. Oct. 9th, 1919
F. A. Project No. 21
Project Agreement Estimate for the construction of 8.42 miles of the
Dixie Highway between corporate limits of Edgefield and east end of Rey
nold's Bridge over Turkey Creek. Prices used are based on bids received
Aug. 28th, 1919, for the roadwork and informal bids submitted October
8th, 1919, for bridge work.
Roadwork by W. R. and C. L. Johnstone Bridge work by General Roaa
and Drainage Construction Co.
Quantity Unit Description unit price amt.
7 Acres Clearing & Grubbing lump sum bid $ 1,400.00
45,735 Cu. yds Common Excavation $ 0.48 21,952.80
400 Cu. Yds. Solid Rock 1.75 700.00
24,057 Cu. Yds. Top Soil 0.80 19,245.60
200,000 Yd. Stas. Overhaul on Top Soil ' 0.015 3,000
98.3 Ou. yds. Class "BV cone, for headwalls 25.00 2457.50
394.0 lin ft. 15 inch Corr, metal pipe 1.96 772.24
251.5 lin ft. 18 inch Corr, metal pipe 2.39 601.08
262.5 lin. ft. 24 inch Corr, metal pipe 3.19 837.38
141.0 lin ft. 30 inch Corr, metal pipe 5.00 705.00
50.0 lin ft. 36 inch Corr, metal pipe 5.80 290.00
10 per cent Engineering & Contingencies 5,196.16
PRIDGE OVER 20 FT. CLEAR SPAN
56-Foot Concrete Bridge Over Log Creek
83 Cu yds. Dry Excavation $ 1.50 $ 124.50
33 Cu. Yds Wet Excavation 3.50 115.50
10 Cu yds. Solid Rock Excavation 6.00 60.00
78.6 Cu. yds Class "A" Concrete ? 29.00 2,279.40
86.8 Cu. yds Class "B" Concrete 27.00 2,343.60
40.5 Cu. yds Class "C" Concrete 25.00 1,012.50
12,042.7 lbs. Reinforcement Steel 0.105 1,264.48
Subtotal $ 7,199.98
10 per cent for Engineering & Contingencies 719.99
Total $ 7,919.97
857,157.76 (first total) plus $7,919.97 (second total) equals
Total Estimated Cost...'..$65,077.73
Estimated Cost per mile not including Bridge $6,796.40
Federal Aid requested equala?i?e half $65,077.73
(the total estimated cost), or $32,538.86.
YOU PUT IN
IjflT? 'III -
Copyright 1909, by C E Zitnmeman Co.-Ko. 65
EVERY dollar you put in the
bank means another step
toward success. No successful man has ever been
without a bank account. ? bank account means in
creased prestige and a sense of reliability and securi
ty, well worth the greatest effort in order to acquire
BANK OF EDGEFIELD
OFFICERS : J. C. Sheppard, President; A. S. Tompkins, vice-President
E. J. Mime, Cashier; J. H. Allen.. Assistant Oashier.
DIRECTORS : J. C. Sheppard, Thos. H. Rainsford, John Rainsford, M. C.
Parker, A.S. Tompkins. C. C. Fuller. E. J. Mime. J. H. Allen
B. B. RUSSELL, JR. R. E. ALLEN
RUSSELL & ALLEN
857, 859 and 861 Reynolds Street
Bonded Warehouse. Liberal advances on cotton in Btora?e.
Correspondence invited and consignments solicited.
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