Newspaper Page Text
*??-??? ? ?-,
rtn ?TMTKR WATCHMAN, KMabU
<c ?I Mated Aoc. 8.188
fto Kliiibman nd JSfoutbroii
PaMlehed Wednesday and Saturday
??TCEN PUBLISHING COMPANY
A Cat TSR, 8. a
$!.!? par annum?In advance.
Oat tonal* first insertion.$1.00
tor threw months, or
arlll be made at raduoed ratee.
eoiamt intentions which sub
private interests will ba charged
' Owltaeurtas tutd tributes of reapecta
Wta ba chsrgod lor.
mm mi solo.
TttPACTORY PREMIUM REAL
WED ON $*+,?*) BLOCK.
M. W. Harrt* *> Co., of New York
Use tmocsssful Bidders and
ay Pakt Pramium of $3,044.50
Accrwcd Im er rut?Seren Bond
Dally Item, Sept. 10.
Board of Public Works, corn?
el R. I?. Edmunds, H. I*. Scar
rough and W. B. Burns, met at 12
took today to consider the bids for
Ie0.noft lasua of sewerage boi ds
hoflssd by vote of the eitlsenj of
were seven sealed bids, eu ^h
jsoggpanled by a certified check to
I tea tlie acceptance of the
following were the bidders and
amounts bid. Bach bidder o.for
a premium, accrued Interest to
date of the Issue of the bonds and
tie bonds without cost to
The bonds will bear dnte
1st, 100*. and bear Interest
rln aV Co.. of New Y"?ra\
MoCreary 4k Co., of Atlanta,
ey. of Aagwsc*. 111,
Weil. Roth 4k Co.. Cincinnati. t&O.
i Western ^ German Hunk. Cincinn iti.
Seaeongood 4k Mayer. Cincinnati,
Pour of the eevm bidders bnd rep?
resentatives hsre, and they afl agreed
that the city made a a?od aale and
that the premium waa larger than
would have be aw possible a few
IE6I0 IMrTEl W DEATH
FOUR WHITE MEN ARRESTED IN
sad Slesaa WUltaiiiMoit, A*hhy
Bing and Sam Cooper Placed In
Jail. t n*rd of Causing Death >f
Negro by Bsartkeg Him?Aged Ne?
gro's t Oufeaaion Implicate* Meu
Orsena-ood. Sept. 2S.?Pour white
men. Henry R. Williamson. Sloan
Williamson. Aswtiy King nn 1 Sam W.
Cooper, wer? arrested and lodged In
jail todey hjr ShertT McMillan on the
charge of having caused the death of
a negro. Gus Oflcrease, near Dyson's.
last Prldsy by whipping him. An In?
quest was held Saturday by Magis?
trats James Rogers, of Nlnety-S'x.
An old negrr named Robinson testi?
fied at t?? inquest, hut stated that he
knew nothing of the matter.
Dr. John Lyon, of Ninety-Six. ex?
amined ths body, and with Magistrate
Rogers saw the marks of whipping,
but nothing further developed. How?
ever, yesterday the old negro. Robin?
son, came to Capt. Jan. Rogers, the
magistrate, und told him that he had
not told the truth. He then told that
the four men above named had whip
pad the old negro, and he afterwards
dropped dead. Magistrate Rogers -enf
the old negro on here, end he In now
Governor Aneel wired Sheriff Mc?
Millan today to look Into the matter
with all possible diligence, snd a!?o
wired Magistrate Roger*. Sheriff M
Mlllan want to Ninety-Six and Major
H. P. Brooks, foremsn of the grand
jury, also went down to Ninety-Six to?
day and there consulted with Magls
tr?te Ro?? > s and other cltlsens there,
aad Sheriff McMillan placed the
Messrs. Williamson und m urrest
there. Messrs. Ashby. King and Sam
Cooper were In town todey. and were
Mr. Henry R. Williamson Is the
youna man who served two years In
the Penitentiary, after being convict?
ed of the whipping of Mr. J. H. Wer?
ls, now living here, then a neighbor
of Mr Williamson
?tied April, 1850.
'lie Just ai
TIE HBTM SIEP8AT.
SPECIAL COMMITTEE MAKES RE?
PORT TO CITY COVNCIL.
Expert ArrrnTTtlMI Harra (son CtoflMM
In for Severe Criticism?Ills Report
Cull or Errors and Not What the
Council Pi Id For.
The Qlty Council met Tuesday night
In regular session and considerable
business wai transacted.
The most Important matter before
the meeting was the long delayed and
eagerly expected report of the special
committee appointed to consider the
report of Expert Accountant W. W.
;i ;:ral5ron, vho was employed to au?
dit the book - of the city officials. The
report of trie special committee, of
which Alderman R. L. Wright was
chairman, in hot stuff and every oilt*
sen of Sum.er will .rjnd it lntere iting
reading. Trie committee report, Mr.
Harratson's letter and his summary
of his repor : are given herewith. The
.complete report submitted by Mr.
Harr als.?n s too voluminous for pub?
lication as a matter of news, w hen a::
a matter o' fact it, contains little of
Interest not contained In his summary
THE COMMITTEE REPORT.
Sumter. S. C Sept. 28th, 1900.
We, your committee, appointed to
receive and cheek over the report of
Mr. W. W. Harralson, public account?
ant, nvide June 4th, 1909, beg to sub?
mit that we have examined the report
and find in it more errors (made in
about 80 days) than occurred in the
Clerk and Treasurer's office in four
years. To make an itemised statement
of the errors would take a great deal
of time and cover almost as much
space as the very voluminous report
made by Mr. Harralson. We have to
ft turn yoi the report with the in?
formation that "Falsus In uno, falsa i
In oinalbu) " It does not give us whM
we salted for, or what we paid for,
viz: a correct account of the transac
tYons^of tf?a ehr uff'-es ror the past
four yea- s. in that there are so many
(to us* Air. Harralson? expression)
"culpable" errors Jn It that we arc not
prepared to say that mm have a true
condition of affairs. We would Tike to
state further that then* have been
strenuous efforts on the part ot your
committee, ajid others, whose interest
we have ciliated In this mjater, to get
Mr. Harrtlson to return "to Sumter
and mak? his report in person, and
explain %sbat your committee calls
very rtosm carelessness or something
of that sort on his part In the making
up of his statment, which to oar mind
renders void all his ???rk, a?nd makes
us feel tlrat for the naowy we paid
out we hive received nothing at his
hands, but a most vfe-lens letter, cal?
culated t< blast the name of our
Treasurer, our Counefl a*nd our City.
This cwnntttee feels outraged that It
has lo publish such a scathing article
about our public eftoers, unless fbe
leport warranted It, and we most em?
phatically deny that said report, even
if taken, as written by him, wonld
warrant such a deasmcta.tlnn of tt&r
public oflclals. further, we did not
know that we were engaging the ser?
vices of an expert acconntant, whfh
vices of un expert writer of Billings?
gate nor an adviser, but the services
of an exi>crt accountant, which in our
judgment we did not gtt. We think
for the enlightenment of the public
the letter and report should be pub?
lished, and that same as published
should b? made part of our minutes,
and to be open at all times to any
cltixen who cares to examine them.
We have found that the errors made
by our Clerk and Treasurer amount
to 12 l-2c per month against the city
for the four years, as to the amount
Of money saved to the city by this of?
ficer, we are not prepared to say, but
we do feel that we have a most ex?
cellent officer in the person ot our
present Clerk and Treasurer, taking
for a basis of his excellence the bare
report, as made by Mr. Hnrralson, but
of Course, exclud ng the letter accom?
panying sume. and canned but resent
the insinuations of this expert audi
* >r. Mr. H trralson. The parts of this
report referring to the affairs of the
water company, we leave to the Wa?
ter Comadsa'cn for Investigation an*)
action at they see fit. We are sorry
indeed to have to make such a report
on the Unding of Mr. Harralson, but
we have delaved already too long, and
in extenuation of this delay will say.
that we had no other motive than
that Mr Harralson should return and
make the report In person, so that
he would have a chance to clear up
much o this harshness, if he could.
We hsv? failed to get him and ROU
make this our final report, and asl?
your honor to accept It the same a"
ad Fear not?Let all the ends Thou Alu
rER. S. CM SAT?RD.
we do, as a very costly piece of mis
Very respectfully submitted,
R. L. WRIGHT.
MR. HARRALSOX S LETTER.
?umter, S. C, June 4, 1909.
Mayor and Council,
City of Sirmter.
I hand you herewith reports of the
City Clerk and Treasurer for four
years and a period, and reports of the
Water Works and School District cov?
ering the same period, which are the
result of an audit as directed by your
body. I find numerous errors In all
except the school accounts, these dis?
crepancies being the result not only of
the present system, which does not
readily permit of there detection, but
also In my Judgment arises from the
fact that Mr. Hurst is occupying so
many po3itions he has not sufficient
'.'me to devote to each, according to
it* necessity. If he were simply
charged with the duties of Clerk and
Treasurer and Secretary of the School
District, it would fully occupy his
time. The office of Recorder and that I
of Secretary and Treasurer of the Wa?
ter Works should be placed else- I
where. By this I do not mean that I
these should be combined, but should j
be filled by different persons. In this
connection I would mention that the
present water collector has ample
time and opportunity to accept the
duties now performed by Mr. Hurst,
without detriment to the service. The
principal criticism I have to offer
against Mr. Hurst in his several ca?
pacities, la that he has been culpably
negligent In not taking proper vouch?
ers for moneys paid out. Many of
those which I found were mere mem?
orandums, having some connection, it
is true with the payment, but being
far short of a valid voucher. For In?
stance there Is not a labor pay roll
covering the time of this audit that Is
of any value tn determining the
amount paid. More particularly wu*
thts objectionable during the time of
the sewer construction, when many
laborers were employed and the week?
ly rolls amounted to oxer a thousand
dollars, and it is remarkable that no
more precautions were taken to make
these disbursements absolutely ac?
ceptable to any one who cared to ex?
amine them. It may be urged In jus?
tification of the course pursued that
most of the labor was negroes who
could not sign a receipt but this w'fll
not excuse the omission as the money
con Id have been put up in numbered
pay roll envelopes, and the nurr/lier
I placed opposite each mans' name -on
the'roll. If'this money had been pre?
viously counted and put up by anrth
I er than the payer and the fact #Oly
witnessed there could huve been no
I objection raised by an auditor. An?
other matter that constitutes aw of?
fense of some gravity is the fad 'that
J sufficient authority for many dlsr-urse
mens, had to be taken for granted as
" there could not be produced proper
evidence justifying and authorizing
j the same. The system of bookkeep?
ing is not only antiquated but affords
a remarkably good vehicle to sup?
press any item, which it might be de?
sired and it is in my opinior. tlmr
that it was abandoned and a modern
system put in practice. 1 should say
| that folly fifty per cent of dis?
bursements made, and wb^rn I say
this, R applies equally to the schools
and the Water Company, weit? made
in cash. It has been the experience
of all cities that have ever tried this
plan, that It Inevitably leads ta-confu?
sion and some times worse. All
moneys should be deposited in bank,
daily, and only paid out on an au?
thorised warrant. It will be observ?
ed from an examination of these re?
ports, that at many times, the '"cash"
has Ixeen "over" and "short" and cer?
tainly it could not have been other?
wise, therefore it follows that the
cash has not been regularly balanced,
which requirement is imperative if
one would conduct his affairs with
care and method. This entire propo?
sition is nothing but a cash account
from first to last, with no complica?
tion of bookeeping to Involve it, and
I can not understand why it was al?
lowed to go from bad to worse.
Taxes. On the separate sheets fil?
ed with each year you will notice
"Escaped Taxes." These were dis?
covered by a comparison of the city's
tax abstract with the County Auditor's.
Executions should issue at once in
the endeavor to make collections. It
should be the duty of the Cle. k to
make this comparison each year be?
fore closing his books to discover any
omissions or raises In valuation. To
be fair it should be mentioned that
Mr. Hurst had names on his abstract
not In the county books. At pesent It
is the practice of the Clerk to make
distribution of his collections, to the
school fund. Interest fund etc at the
is't at be thy Country's, Thy God's an<
&.Y. OCTOBER 2. 19C
time of such collections. This involves
considerable work and is productive
of errors. I would suggest that the tax
abstract after being closed should be
added and balanced, as it shows the
proportion accruing to each fund,
they may be audited at once and after
that all collections can simply be
credited to "Taxes." The number of
the tax receipt should be noted on the
abstract opposite the payers name,
rather than the date as is now done.
All licenses should be numbered,
which is not done at present. A
license schedule book showing name
occupation etc., should be kept. Paral?
lel colum8 tor each year into which
is entered the license number issued
to the holder, furnishes valuable in?
formation for the next year's collect?
ions. All license should be reported
by the Clerk at full value,and if there
be any rebate on account of the pre?
vious year, he should take a receipt
for same and present to the finance
committee for validation the same as
, other disbursement,
street Commutation Tax.
I could not check this account as
the stubs had ben lost or distroyed.
Fines and Penalties.
Please observe from reports the
number of "unsettled cases." This ac?
count Is not handled satisfactorily
There is no record whatever of turn?
ing over convicts to the county author?
ities, consequently the record is "wide
open." A receipt for each convict
should'be taken and posted in the
docket and a record of guard house
sentences inflicted should be noted on
the docket by the Chief of Police.
Cases in the docket should be number?
ed and fines entered on cash book
giving the reference number.
City Water Works.
On my arrival Jiere, there was in
the neighborhood of $4,000 unpaid
water bills. There are now several j
hundred dollars still due on this ac?
count, several of them being quite old.
The water committee after a confer?
ence, decided that all delinquents
must pay up and a notice was made
public, fixian the 20th of May as ths
final date. So far as I have been able
to learn the number cut off in res
sneihse ttS that pablb :Cirrm, is Tt purely
negligible quantity. There is too much
partiality or leniency, if you1 prefer
the Sbrm, in the conduct of this btisl
ness or the fear of giving offense, to
be good bupiness methods. One prom?
inent man at this present moment
owes over $100, and I have reason to
believe the water committee is fully
aware of his delinquency and has tak?
en no action. In this connection it
would not be untimely to mention he.
owes taxes and the Clerk holds his
check unpaid?date some time ago.
1 accompany this report with rulings
for certain books whose adoption 1
recommend. There use have been ex?
plained to Mr. Hurst. A warrant reg?
ister, simitar to the on*; reeommemieu
for the city's use, but with appropri?
ate classification of exy>cnses, is need?
ed for the Water Company.
I would earnestly ^.recommend that
the Finance Committee require the
Clerk to enter all claims against the
city, previous to their being paid, on
the claim book, a eopy of which is
submitted, and when approved by
."aid Finance Committee it woubl
establish a permanent ami < Jear rec?
ord of all claims pakl.
W. W. HARRALSON, C. P. A.
SUMMARY OF ERRORS.
1905 Per Statement 4 3.83
1907 " " 12.48
190S " " 4.25
1909 Period 80
City Water Works* 125.10
City Schools** 10.00
Ealance due by C M. Hurst
Pal a nee due
?Part due by W. W. McKagen.
"?Should be credited. See May State
ment by W. W. H.
BUMTBR WATER CO.
Summary of Errors?C. M. Hurst,
Secretary and Treasurer, May 2 7.
Oct. 18, '06. Southern Ry. vouch?
er entered twice, page 141, al?
so page 142. 8.79
Dec. 6, '06. Check of Geo. W.
Dick unpaid. Credit taken,
page 148 38.20
May 1, '07 A. G. Spears, Jr.,
check unpaid, credit taken
page 149 6.30
June 1, "08 T. C. Scaffe, collec?
tion through bank deducted
from McKagen's collections
CITY COUNCIL MEETING.
PCKCHASE OF STEAM FI HE EN
])i*cu>oion of the Harralson Mat?
ter?Auditor Obtained Payment for
111? Serlvce by Misrepresentation.
Committee Recommends Purchase
of IiOt in Rear of City Hall.
Council met at 8 o'clock Tuesday
night. Present: Mayor W. 13.
Boyle, Aldermen H. D. Barnett. Wm.
Bultman, P. P. Finn, R F Hayns?
worth, H. C. Haynsworth. J. R. Ligon.
W. G. Stubbs and R. L. Wright.
Minutes of the 14th inst.. were
read, corrected and approved.
Mr. Barnett for the Finance Com?
mittee reported approval of all claims
referred to them.
Mr. H. C. Haynsworth for the Com?
mittee of Public Works reported that
his committee had not had a meeting
and was granted further time on
matters referred to them. He tub
mitted report of work for two weeks
Ward No, 1, weeding
Ward No. 2, weeding
Ward No. 3, weeding
N. Main street, trimming trees
Sewer trenches, backfilling
Garbage, 394 loads
Total pay ro^ls, two weeks: $197.7 0
No of men 19; No. of carts 7.
Mr. Ligon for the Police Committee
suggested that on Nov. 15th th^ force
be reduced by retirement of two men.
as in their opinion the work can be
done by the force that would then
remain in service, and the reduction
is necessary from a financial stand
??oint. This suggestion was adopted
nnd the committee was requested to
designate the men to be dismissed.
The committee was authorized to pur?
chase winter uniforms, and also to
'ouy Formaldehyde for the health de?
Mr. Ligon stated that complaint Is
v*ade--by the police officer.* of boxes,
barrels and packing materials in store
lots, by reason of which It is difficult
for them to exercise proper care and
watchfulness ut night. And it was
ordered that merchants be requested
to keep their lots in better condition,
thereby aiding the officers in perform?
ing the work which they are expected
The Clerk reported that the Mayor
and himself had executed deed of
conveyance to Mr. C. G. Rowland of
the lot sold by Council on 14th Inst..
to Mr. Isaac Schwartz, who had trans?
ferred his right and intersts to Mr.
Rowland. The deed was confirmed.
Mr. Finn stated that there had beeil
an error as to the width of the laud
sold to Mr. Rowland, it having been
advertised as 32 feet on Liberty St..
when in fact the width is only 30 feet,
and on his motion, it was ordered
that Mr. Rowland be reimbursed for
two feet of land at the same price
Errors on Collection Book
Errors in addition
Errors in addition
Errors in addition
Errors in addition
Errors in addition
Errors in remittance
Error in addition
Error in addition
Error in remittance
Error in addition
Error in addition
Error in remittance
Error in addition
Error in addition
Error in remittance
Error in addition
Due Water Co. by Messrs.
Hurst and McKagen
C. M. Hurst, Secretary and Treas?
urer, City School District. May :iT
1. By balance 293 7w
27. To incidental fees 208.45
To tuition fees 88.95
To amt. from Co.
By Sundry dsbsemts 298.1*
To amt. due city of
By cash on hand 5.00
By cash in bank 2.214 99
By balance due C. M. H. 10.00
Correct: W. W. Harralson,
C. P. A.
June 4, 1909.
E SOUTHRON, Established June, 18M
les?Vol. XXX. No. 11.
as he had paid for it.
Mr. Wright for Committ?e DM Audi?
tor's Report submitted a report,
which was adopted.
Mr. Ligon stated that he had made
a streng effort to have Mr. Harralson
present and explain his report, while
he was in Sumter, and as a last resort
had told Mr. Harralson that pay for
his services would be withehld until
he did so, whereupon Mr. Harralson
replied that he had already been paid
by the Clerk; that he had asked the
Clerk by what authority the claim
had ben made. That the Clerk as?
serted that Mr. Harralson had told
him that Mr. Ligon had authorized
payment and would approve the ac?
count for services. Mr. Ligon em?
phatically denied that he had said any
such thing to Mr. Harralson and de?
clared that Mr. Harralson's payment
had been obtained by misrepresenta?
tion. He further said that he and en?
deavored personally, and through*
others to get Mr. Harralson hack to
Sumter, but had been unsuccessful in
The Mayor submitted offer of Mr.
E. W. A. Bultman to sell his property
at rear of the city hall and advised
that the same be accepted. The offer
was referred to the Committee of
Public Works to ascertain dimension,
have a plat made and report at a
special meeting to be called by the
Mr. Wright reported purchase of a
i adding machine for the Clerk and
Treasurer's office and same was ap?
proved, $190 Doing the price.
The special order being reached,
Mr. Finn for the Fire Department
Committee submitted offer of the
American La France Fire Engine Co.,
on a steam fire engine fer $4,900.,
one-third cash, balance in one and
two years, and re'eommended that it
be purchased. The committee's rec?
ommendation was udopted.
The Mayor advised that resolutions
introduced at Council meetings should
be written to avoid mistakes, and re?
ferred to Minutes of May 25th, whichv
recorded the action of Council in ref?
erence to widening Broad street,
whereby it appears that deeds of such
property owners as would donate la.nO..
should v* accepted with out ?WAtthir
for all of them, whereas the resolu?
tion went further and prevtdVd for
moving fences back *nd improving;
the street. Mr. Ligon confirmed the
Mayor's statement and *t was so or?
Mr. A. G. Warren s license on a
"Merry-Go-Round" wa? extended to.
January 1st, 1910,
The Annual Tax Ordinance and an
Ordinance to Protect Signal Lights
were read, adopted and ordered pub?
lished under a resolution dispensing
with the second reading.
Hon. R. I. Manning came to sug?
gest that in addition to the invitat^or,'
to President Taft, extended by Coun?
cil, a committee should be appointed 1
to unite with the Chamber of Com?
merce in making preparation for Mr.
Taft's reception. On motion of Mr.
H. C. Haynsworth the Mayor was ap?
pointed to serve on this crrr.mktee
with aldermen to be. >H| rlUflrt* b>
him. The Mayor appointed MessiSr
H. C. Haynswortb, Wright and Ligon.
Requtst was received from the
Board of Health, that Officer T. P.
Ward be allowed the regular pay of
health officer during the time tor
which he acted in that capacity, andf
the same was granted.
Chief Hood of the fire department
announced that the south Cii?Ihm
Assoc iation of Firemen won hi hold
their annual meeting in Sumter next
May. and expressed the hope thar
some sort of budding for the depart?
ment will be erected by that lime.
The following claims were referred!
to the Finance Committee:
Municipal Journal. $3.00; Miracle
Pressed Stone Co., $16.88.
Council then adjourned.
FIRE 19BAR AIX'OLV.
Mr. James M. Montgomery's Rci-*
deuce Burned to flic Ground.
AleolU, Sept. 28.- Mr. James M.
Montgomery, a prominent and pro?
gressive citizen and farmer Of tae Du
rant section, about sta ssileon :; t he a * t
of here, lost his residence witft almost?
all of its contents ? y fire yesterday af?
ternoon. It seems that the fire starte?*'
from the stove flue of the cook PSjggg4>
and being fanned by a strong wiad.
rapidly spreal to the body of the
building, and before assistance eouM
reach the scene it was nothing Oat t*
ma.ss of flames. The barn and othe?
outbuildings caugit several times, fcwc
the efforts of neighbors and a num?
ber of negroes of the neighbor 1k<kI?
who had gatherel, saved them from*
like destruction. Mr. Montgomery I9a<a
only $900 insurance on the buildrojr/
and none on his household effect? andi
his loss is a heavy one.