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Comptroller General Reports Results
Of Investigations of Finances
of Several Counties.
In his annual report to the general
assembly Comptroller General Jones
makes the following report and ree
emmendations as to the examination
of county affairs and finances:
"At the last session of your honor
alle body, an appropriation was made
of $1,000. to be expended in making
special investigations where necessary
in several counties.
"Berkeley county: An investiga
tien of the accounts of the present
treasurer, J. 0. Edwards, was made,
and some small discrepancies discov
*red, which were corrected.
- "Clarendon county: A thorough
investigation was made, as requested
by the grand jury, of all offices in
this county. While-tfooks and ac
seants of some of the officers were in
a tangled condition, the treasurer has
aceounted for every dollar of the
funds passing through his hands.
(See reports,page-.) While the books
were not kept as well as an expert ac
countant might wish, it is graftifying
to state that they were kept with ab
zolute accuracy and honesty.
"Greenville county: Your atten
tion was called in my last report, to
a partial investigation made in this
sounty by Mr. E. B. Wilson, chief of
clerk, and Mr. D. H. Wise of Aiken;
that it appeared from their report
that there was a balance due by the
ex4reasurer of $2,352; that the bond
Id indebtness of the county was found
to be $184,500; outstanding notes,
eeuntersigned by the treasurer and
charged to him, $94,712.12, that the
loating indebtness could not be fixed,
but the investigation showed notes
$38,800, and outstanding claims, $25,
for- money borrowed outstanding
012.09 that none of the notes designa
ted as floating indebtness were coun
tersigned by the treasurer, as requir
ed by law, nor was one dollar of this
$38,800 paid into the county treasurer
to be distributed according to law;
that, in my opinion, none of these
notes were a valid debt against the
county. In the investigation it ap
paeared that the late master of Green
viUe conhty held some $13,000 in
claims against the county; that none
of Ithe floating indebtness, which in
einded the borrowed' money appearing
Ulse the county supervisor's books,
and'nq record could be found showing
thitY any entry had been made of his
"A joint resolution was passed ap-.
p.inting a commission to investigate
the 'affairs of -Greenville county. I
]ia4 -therefore, taken no father steps
"ECplleton county: A thorough in
~vestigation was made of the treasur
er'e books, covering a period of five
years. A number of small dis
crepancies were discovered, in all
amounting to about $700. I will state,
in justice to Mr. Smith, the treasurer,
that while he did not agree with the
fdigof the expert, he made good
the $700, as appears from the cer
tificates of the banrks on file in this
"Dorchester county: A thorough in
vestigation was made of the books
and accounts of the treasurer of Dor
ehester county, which reveals a short
age of $2,164.94. The facts uncovered
in this investigation were reported to
his excellency the governor, and Mr.
Whetsell was removed and T. J. Mur
ray appointed in his stead. Mr. Whet
*. sell has. since his removal, paid up the
"Edgefield county: Dr. J. T. Pat
fison. county treasurer, and Mr. Hal
tiwanger. county auditor. offieially
called my attention to the fact that,
in making up the annual settlement, a
shortage of several thousand dollars
appeared in the cash balances. Im
mediately an investigation was made
by Mr. Wilson, chief clerk, and Mr.
Ijnabinett, of this office, of such re
cords as could be found, and an in
vestigation was also made by the
grand jury. The result of the in
vestigation showed a deficiency in the
accounts of former treasurer. C. M.
Williams of $1,557.12, and in the ac
counts of Dr. Pattison, $4,187.73.
(See report of chief clerk on page-.)
"These facts were reporteg to his
excellency, Gov. Heyward, who imme
diately suspended Dr. J. T. Pattison.
county treasurer, but he was after
wards reinstated. In justice to Dr.
Pattion T will 'state that he was a
llew otfeer and there wa.s no evidence
of any wrongdoing. And I am glad to
add that the shortage has been made
"Hanipton county: In witnessing
the annual settlement of Hampton
county, Mr. E. B. Wilson, my chief
clerk. was not satisfied with the ae
count. On his report to me, I di
rected Mr. Wilson and Mr. IIaber
nicht to make a thorough investiga
tion of the accounts of the present
treasurer, Mr. J. C. Langford. The
investigation resulted in the discov
cry of discrepancies, errors and omis
sions in the previous settlements
made up by the county officials, cov
ering the four years of Mr. Lang
ford's incumbency, of $10,436.93.
When the investigation was complet
ed and the aceounts made up, the ac
countants found, as certified by the
Bank of Brunson, that the treasurer
had on deposit $98.31 in excess of
the cash balances due the several
"Horry county: The shortage of
$4,143.73 in Horry county, as report
ed in 1903 and 1904, is still in the
"Laurens county: In my last re
port your attention was called to a
balance of $3,546.95 county funds due
by Ex-Treasurer Babb. No further
investigation was deemed necessar
by this office.
"Marion county: A thorough in
vestigation was made of the books
and accounts of the auditor and treas
urer for the past two years. The
expert's report shows discrepancies
in the settlement of 1903 of about
$1,000, which was charged to the
treasurer and properly accounted for
by him, as shown by certificate of
cash in bank filed in this office.
"Oconee county: The shortage of
the ex-treasurer, amounting to $2.
212.90, has been compromised and
settled by his bondsmen, by the pay
ment of $2,000 to the treasurer of the
''Richland county: I understand
that the shortage in Richland county
~has been satisfactorily adjusted by
the courts, the bondsmen having paid
$- in settlement thereof.
"Saluda county: An investigation
of the present treasurer's account for.
the past two years was made. showing
that he has accounted. for all the
~funds passing through his hands, and
that his books were well kept.
"Williamsburg county: In my last
report attention was called to a dis
crepancy of $2,536.12. A further in
vestigation was made in this matter.
whielh corrobated the report of the
disrepancy. The deceased treasurer's~
executrix immediately paid up the
"Permit me to say again, in jus
itiee to Mr. Rollins, the said treasurer,.
Rich Men 1E
Poor People Pay f
Which is B4
The Company issues an Investmen
face value of which is $1 ,ooo. We e
payment when the application is sig
ment of $6, payble on the 15th day
purchased or a loan is made wd cha
per cent, interest per annum, payaL
ed or borrowed. Loans can bejrepaid
CAPITAL STOCK $500,000
FR ANK R HUNTER.
that he was a zou ofieel'. Uit li
his acc'14 ullits vell. and. at tli tiim
his death. had in the h;nk suflie
fu-Ids tf '(10Ver1, all of his I l i ibia
to :lie Si:.ne a d the C4o11nty o I'
His reco4mmiendIatI'ions as) to'01u
finances are as folloWs: -I renew
recomniendations miade last year
to refoims necessary for the nam
mient of couniity lii nnes:
I)ispe.nsary fund: The pre :
law require-s vounty b)oZ:.dS t) n1
1once a mloIth iII the auditor's .
(1an1d divi(le the dispensary profits
tween the town ail ol ty.
county auditor, is requCj1ir.d to I
the same to the state bmu-d o)f c(ini
This law is practically ignored.
We find the county iuditors wit
few exceptions. accept the (cm
treasiuer's statement o.' the disl
sary funds received. I would ree
mend that the law be amended
quiring the county board to neel
above, on the first WVednesday of
"Borrowing money by counties
witnessing annual settlements, we
the county auditor. county superv
and county treasurer in nany
stances ignorant of the amount
money borrowed, or they are un;
to give any definite information
to the exaet amount of these fr
:!nil all hands make an investint
IIe lowN relative to borrowed mr,
for county or school purposes shi
be amended so as to require ali n,
to be signed by the county supei
or and county auditor, and (-un
siaed by the county treair r
O_Ce they become a lega! obia
aVist the county.
"Reports of magistrates: MJ
trates should be required to mal;
full and complete report monolA
the county auditor and county tr
urer of all fines and licenses cell
ed, and pay the same into t ei.
treasurer before warrant is issue<l
the county for their salary.
"'Reports of county treasurers:
county treasurer should be requ:
by law to make a report on the
and 15th of each month to the eo
troller general, the county superv
and county sup)erinhtendenlt of edi
tion, covering his entire receipts
disbursements. A penalty should
provided for dereliction in this d
"County supervisor: Thde super
01r should, under a heavy penalty
required to enter on the claim 1b
every obligation of the county sh
ing in appropriate 'olumnls its die
tion by the board of county comi
"Supervisor and county supe
tendent of education: With reg
to these officers. I would respectfi
recommend that a penalty be
r Them in Rents
st for You?
House Purchasing Contract,
llect on this contract $6 as adva
ned and thereafter a monthly ins
of each month. When a homi
ge only $7.50 per month, wvii
le monthly on each $1,ooo advs
at any time. Call at once or write
R UST COMPAN,
Mr. Newherry. S. C.
I tVA given number
greater yield of cott
Farmers' Bone doe
the acreage and
ent who uses
has twenty-one ye
13,000 carloads of
AI This volume of bu
vis- Norfolk, Va. F
. Columbia,S.C. Fs
vided by law where the county su
e i pervisor or county superintendent of
education shall draw a check upon
ea- aar fund. unless the report of the
ot- county treasurer shows a balance to
Y the credit of that fund; that a war
h.> rant drawn by the county superin
tendent of education shall designate
The the particular fund and the fiscal
red year to which it belongs. This is
ist necessary in order to keep the special
*P fund of the county and schools sep
sor1 arate and distineCt.
be Thomas Edison began life as tele
tv. graph operator.
i-. Henry H. Rogers was a grocer's de
HAVE YOUR WATCH
is nw in The Herald and
*News Office}where he will do
your work prornptly and under
Give him a trial.
' Correct English
How to Use It."
A MONTHLY MAGAZINE DEVOTED TO THE
USE OF ENGLISH.
JOSEPHINE TURCK BAKER, EDITOR.
the Partial Contents for this M'onthi.
nce Course in English for the beginner.
a-Course in Enghls'h for the advanced pupil.
ta-How to increase one's vocabulary.
e is The art of conversetlon.
Should and Would. How to use them.
h 5 Pronunciations. (Century Dictionary.)
nc Correct Engllsh in the home.
Correct English in the school.
US. What to say and what not to say..
Course in letter-writing and pronuncia
Alphabetic list of abbreviations.
Business English for the business man.
Compaund words. How to write them.
Studies in English literature.
ecd, AGENTS WANTED.
100 aYerr. Send 10cents for amil
Cnmr. COlRiECT $NGLI5B, Eranstn
of acres fertilized with Farmers'
on, than the sarne acrcage with or
s more than that. It makes it Po
icrease the yield. Try it this y
Made With Fish I
ars of fertilizer experience back
Royster fertilizers were used on tl
siness stamps Farmers'Bone the 1
OK AT OUR TWENTY YEARS' RECORD
S. ROYSTER GUANO Cc
* Which we use are without ey
4 We believe in PURITY
*We constantly preach PUJ
*We always practice PURI'
* PURITY counts, and coun
*Ask your doctor.
*MA YES' DRLI
Capital stock paid in
Surplus .. -
Deposits . . -.
We do business on bu
We extend every cor
with safe and sound ba'
Four per cent. paid 01
Fine Wines, Whiskii
Quality and Flay
Mail orders promptly
supervision of our Mr.
Remit with all orders,
decline to receive Whisk
24 South f
Bon.: produce a
ssAble to reduce
car. The man
of him. Over
e crops of 1905.
. Macon, Ca.
ception the purest grade
rY when preparing medi- 0
ts for much, in medicines. I
*., $ 50 000.00
. . 2,') .00.
ideposits in Savings
e Proof Vault.
J. E. NORWOOD
s, Bran dies, Etc.
filled under personal
. C. Loebon day of
s E xpress Corn aniles
ey C. O. D.