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REPORT OF THE EXPERT AC.
The Shortages Not Large and Prob
ably Due To Bad Bookkeeping
Rather Than Intentional
The grand jury of Saluda coun-t]
has had a special committee at worl
on the financial condition of the coun
tv for the past several months an
thev had a special expert to examini
the books of the officers. The repor
was made last Monday. We give be
low the report of the expert, Mr. A
T. Haltiwanger. as printed in the Salu
da Standard of last week.
Ou-r special committee appointed tC
examine the books of county officiah
have submitted .the following report:
Expert Accountant's Report.
Saluda. S. C., November 18, igo5
Messrs. Jas. D. Watson, R. M. Bleas<
and L. M. Werts, Committee.
I beg to -hand you 'herewith -a re
port of -The books of the officials o
Exhibit B is a list of claims paid or
by the treasurer which were not ir
accordance with law, as they were,de
fective -in not having the signature ol
either th.e Supervisor or the Secretary
or the county seal.
These aggregate $3,II.23
Ehibit B is a.. list of claims paid on
warrants -issued by county supervisor
without approval. of county. commis
These aggregate $47,oI9.6g
Exhibit' C is a list of ;:laims which
were .raised in "the aki1otirs stated.
This aggregates $32.36
Exhibit D is a list of warrants vary
ing from amount of claims.
Warrants in excess of claims $203-46
Warrants :short of claims 31-73
%Exhibit E is a list of claims which
were not itemized.
These aggregate $475-17
Exh-ibit F is a list of amounts 'paid
for which iio bi}ls were found.
- These aggrega-te $795-77
Exhibit G is a list of amounts paid
whichz a-re not based on either claims
These aggregate $75
Exhibit H is amount paid in excess
of contract, -$33
Exhibit I -is Statement of Interest
and "Discount"- paid *by warrants of
* Aggregate amount $i7I-79
~This is the first time in- my ex
perience that I 'have ever seen "-dis
cotunt" added to a bill.
Exhibit J is a list of cla-im's not paid,
sto wvhic'h interest and "Disco.unt" is
Aggregate amount is $66.76
Exhibi-t K is -a statement of a,mounts
.raised on 'bills of B. F. Forrest &
Co., being for goods furnis'hed by
thenm to poor -house and'chainganIg.
Aggregate of amounts ra-ised $231-73
Exhi-bit L is a list of claims in Lum
acy. Aggregate amount paid in ex
cess of legal fees $270.oc
Claim not yet pai.d, being claim
No. 615 excess charged$.C
* Ex-hiibit M is Discrepancies in books
Amount short $55
Exhibit N is the indebtedness or
cla-im book January 1, 1905
Aggregate amount is $12,248.7
Exhibit 0 is a statement of Dis
crepancies in treasurer's ofhece.
County Fund $2,075-3.
Exhibit P) is a statement of Discrep
ancies in treasurer's office.
Schoo(4lFund - i -007-2
It isproper to separate the respon
Ability o-n these exhibits by reterenc
to which y-ou will find it as follows
County fund: J1. C. C.aughmau
Schorol fund: J. C. Caughnman
\County fund. B. R. Smith $822.1
School fund. B. R. Smith 155-1
A witness pay~'bill No. 1, check N<
bein.: 2894, was never e-ntered o
'Treasurer's book. Dated May r
Witness and jury bills of AuguS
1903, marked No. 2 never entered o
treasurer's book amount 'to $392-o
Octohb.r 10, I903, warrant No. 635 t
H. B. V-hite not entered in cash book
nor -cancelled )y a(litor.
Mr. E. J. Arnaker states fron the
poor house farm he turned over to
Mr. B. Matthews. supervisor
2 bales cotton in '903
2 bales cotton in 1904
By reference to 'treasurer's books
it does not appear that he turned the
proceeds over to said officer.
The cash books of the treasurer,
Mr. H. B. White, were examined and
balanced to -date and found to be cor
I find a number of warrants not
Auditor fails in numerous cases to
t cancel warrants after being turned
into his office, thus leaving them in
condition -to be used a second time.
His records are not complete, as one
year's settlement sheets could not be
Many of the claims that have dis
count added were changed after being
proven, and many of them changed in
the affidavits. I find a number of
claims in names of other parties paid
to -officers of county, namely: B. W.
Crouch, County Attorney, and B. R.
Smith, County Treasurer; and also
the wife of the county -treasurer, Mrs.
B. R. Smith.
On claim record 'of supervisor the
work hals not been classified, and num
bers of warrant issued not made a
maiter of -record.
On books of the county dispenser i
I find no itemized account after May
5, 1904, and even before that-time the
last day or two of the month -was not
itemized, so as to even up dat:ters, I
-Upon application to Mr. J: P. Lin
dlei-, the former dispenser, for the
books during his incumbency, and
also those of his p-redecessors, he sta
ted that he had carried them--home
and the rats .ate -them up and 'he burn
ed !the pieces that were left. For this
cause we could only get a record cov
ering the period named -in Exhibit M,
which in itself is very unsatisfactory..
April 5,1904. claim No. 150, Warrant
No. 356 payable to P. J. Coleman, in
cludes $-.oo for work on Icommittee
From a 1etter I found in the super
visor's office it appears P. 3. Coleman,
clerk of the 'board, received 5 per
cent commission from E. T. Barnum
Iron Wor-ks on pur&h'ase of steel
cages -for jail.
All notes 'which I found for' bor
rowed money except those to Sink
ing Fund -bore 8 'per cent interest. It
is ques'tionalble in my mind if they
coul'd legally pay that rate. Very
few of the notes were legally -signed.
On the clerk's books no fines and
forfeitures appear of record from June
15. 1904 to June 15, 1905.
I -am informed -ohat Mr. B. R. Smith
loaned sums of money, presumably
county fun-ds, to -the Bank of Johnston
and Mr.. George C. Wheeler and per
~-haps othors. Nowhere on the treas
urer'-s books 'do I find that the inter
est on these loans found its -way 'into
the county strea,sury.
Exhibit .Q is a report of delinquent
taxe's 'turned over to Sheriff's office
for collection. This sliows muounts
and percentaige collected on same.
The 'books in -this office as also
those in the offices of the Clerk of
Court, Superintendent of Education
and those of 'the present county treas
urer are well kept and in good' condi
tion. During the incumbency of the
former treasurer, B. R. Smith, cover
ing a period of four years, the cash
ook for county funds wvas not writ
ten up at all, and this I had to write
I R espect fullyv submitte d,
A. J. H:altiwanger.
We. theretore recommendl that the
)t proper aut-horitie-s take the necessary
stps to v-indicate the law an-d to pr"o
e. te hecounty- from~ harm.
T1 His Honor, the Solicitor and
- th-"- court officials. we return' th.anks
9for courtesies extended.
Respect fully su'bmittedl.
7\W. WV. Hols-tein.
6 ._ _
6;The Music That Carries.'
- '1 e toiled wxith the men the world has
.And i've toiled with the menwh
I 'e toiled wvith the men who strove
0 with zest.
1And I've toiled with -the men who
And this is the tale my soul would
We want the peo
counties to com<
A full variety of Gardg
kept in a well appointed
Tar Cough Syrup. Lar
Did you ever use Sn
success with them, and
them and you will be pli
We sell Parker Luc]
presents. We sell Gold
Phone, 158 A
.;As it drifts over .the harbor bar
The sounds of a sigh don't carry well,
..Eut. the lilt of a laugh rings far.
Mie men who were near :the grum
Oh, they heard not a word he sai-d!
The sound of a song rang so far and
And they hearkened to that instead.
Its tones were sweet as the tales they
Of the rise of 'the Christmas s:ar
The sounds of a sigh don't carry well.
But the lilt of a laugh rings far.
'S. WV. Gillilan in Success.
A petition has been presented .to
the supervisor of Laurens county as'k
n.g for an election under the B'Brijce
Darlin'gton's proportion of the mon
y neelded. by the4s?tate cotton associa
tion, $6oo, has been paid up and for
A T. Brown is hereby nominated for
the office of mayor and pledged to
'bide the result of the democra-tic
Dr. Van Smith is hereby announced
s a candidate for mayor and is pledg
d to abide the result of the primary
Ihos. B. Wicker is hereby -lnnoun
ced as a candidate for alderman from
Ward 1 and will abide the resul:t of
the Democratic primary.
. H. Hair is 'hereby nominated as
a candidate for alderman from Ward
One and will a'bide result of demo
L. W. Floyd is hereby announced
for alderman from Ward 3 aA pledg
ed to abide result of Democraric pri
J. J. Langford is here.by innounced
fr alderman fronm Ward 4 and will
aide resuih of Democratic primary.
T. R. Thornton is hereby annunced
as a candidate for alderman from
Ward 4, and is pledged to abide the
rsult of the Demnecratic primary.
'P. S. Hudson is hereby nominated
for alderman from WVard 5 and is
pledged to abide the result of Demo
W. M. Tihlomas is hereby nomina
ted as a candidate for alderman from
Ward 5. and is pledged to abide the
result of the demiocratic primary.
W. H. Bo'wen is hereby announced
as a candidate for adlerman from
Ward 5 and he wvill abide the result
pie of Newberry;
3 and see us w
icines, Cigars an
1n Seeds, Stationery,
Drug Store. Best of c
Among our specials i
re bottle 25c. Plea san
ith's Liver Pills? We
they are'making new I
eased. Call for a samr
ky Curve Fountain Pei
Fish. Give ut a call.
There is No P
Does Better Work
Turn Plows and
this season an
Every Plow g
satisfy, or ret
your money b
find a more lit
Thanking y c
'hen in need of
ind all things usually
Irugs used in our pre
s our White Pine and
I to the taste.
are having wonderful
riends every day. Try
is-nice for Christmas
low Made that
Ia car load of
urn it and get
ack. Can you
)u for a call we