The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1892-03-04

Capt. Leonard Williams, the expert ac-
count.nt appointed to investigate the books
of Auditor Morgan and Treasurer Scott of
Union County, has made his report.
Governor Tillman carefully considered the
report of the expert yesterday and conclu-
det 1t Messrs Morgan and Scott stay out
Of office, The report shows that they have
Ut least been careless, if not worse.
UNION, S. c., Feb. Goth, 1892.
To his Excellency Gov. B. r. Tillman:
have the honor to report that on receiv-
ing n commission from you to examine the
books Of oftt1DAuditor and Trems1rer-of Union
County nnN 10 report as to any shortages or
irregularities, proceeded at oucs to its dis
charge, and beg leave to report as follows:
The Auditors books were first examined
and found to be in good shape, rs far as they
went, but with defects, as will be shown
further on in this report.
In the Treasurer settlement with the
Comptroller General for the fiscal year 1886.
81, h. was credited with nulll bonas and
polls non estto the amount of $iSi 63. These
credits were rigidly scrutinized and forty
seven and 13-lOO dollars (S4673) was dis
approve and disal!owed by Ieason of recei, Is
found hy the Sheriff and corroborated by
corresponding subs in bis receipt book.
In Comptroller's settlement for the
fiscal ycr 1873, the treasurer is credited
with nul!a bonas AMI polls non est, amount
ing 10 S3j6.S4 (thrce hundred and sixty six
and 9i--l0O dellarsl. Subjccting them to II
clio &C ex .minatiou, and fJr the same reason
rs in the year previous, rejected and dis
an"r we'd to the amount Of fifteen and 2l-lO0
($15.2l.)
For the years 1S9S--S9 and lSS9--90 the
Treasurer was given credit f'r all the execu-
tio1s in the Sheriffs hands | therefore
aggrega',d the credits Of those two years
anI caused the returns cs yraSSaan in Vh the
saa asaasiihfei Ill S hands, and those still remaining
in the Sherf's hands, to be brought before
ME. These | examined for the separate
years anil found in the aggregate Of both
years Il, tct of one hundred and twenty
and 22-l0J dollars (Sl20.22); that Is, | dis
approved on account Of receipts found by
the Sheriff to the amount OF Sl20 %.
In settlement Of the Comptroller General
with the Treasurer for the year lSS9-90
tie Auditor failed to furnish the Comptroller
General with an Abstract tf what they term
n "secorl additional covering property
assessed 81 S23 $50, including 654 polls. was
entirely omitted.
The iaxes due OH this is 81 ,O920S. The
excus, Tor the omission you are already
aiv;s of in the report made by MIR. May
field AS understand The law It is the duty
of the Auditor 20 list all prupcrty Liable to
taxation, make up n duplicate Of the same
for the Treasurer, and he is required to col
lect and account for il. In the two addi.
tionals. the first involving property amount
Jog TO ILL.,, ,740, The second - $23. $50, the
assessmc lis were made and collected by the
Treasurer; Of this the Auditor knew moth
ing until reported 10 him by the Treasurer.
Il is il in violation Of the spirit and
intention Of the law.
The Auditor ON his b ok hls no record Of
I'D itionals there nowhere appeared on
the AUDITORS books the 80 per cent penalty
for failure of returning, and 1t can hardly
be expected, since it is now virtually an
elective office. The Office ought not to de-
pend upon personal popularity, but ON
eficien;y of vice.
SUMMARY OF THE TREAsURER's DEFICIENCY.
For tic year 18SG-7..... 47.73
For the year 81 8......... 1921
For the year $3.50 and
S9-9O..... ............ 12O %
Am ,u3t omitted in settle
m,nt with the Comp
tr rJller........."......... ,O92.4S
Total,............,..... .275. Ga !
Very respectfully,
LEONARD WILLIAMS.