The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1896-10-28
A COLUMBIA SENSATION.
SEVERAL COUNTY OFFICERS PRE-
SENTED BY THE GRAND JURY.


They Find Where the Cash Hasn't Always
Been Right and Where Considerable
Carelessness Has Existed--A Report Full
OF Interest to Taxpayers.
COLUMBIA. s. c., October 90 The
grand jury Of this county made re
port late this afternoon which lmpll-
Gates several county officers with gross
carelessness and actual shortages. The
report will prove quite surprise al
though something sensational was eX-
pected. 1t covers about fifteen pages
of typewriter matter. 1t censures
the auditor and treasurer and justice
about the loose manner in which poll
taxes are collected, and comes down
to the offices of treasurer and auditor,
upon which it says: That in connec-
ton with the auditor and treasurer's
Office We have gore back in our in
vestigation as far as the settlement OF
1912. We would have carried our
investigation further, but for the total
absence of the vouchers for the fore
going settlements and for this settle
ment of 1892. The vouchers are
not on file in the auditors Office.
The former auditor, l.. Il. Marshall,
can give no reason for or explanation
of their absence; the present auditor
emphatically states that they were not
on file in the office when he took
charge of it. We are, therefore, un-
able to report further on these settle
ments as regards the cancelled checks,
abatements. nulla bonas, etc. There
is credit given the treasurer in this
settlement for "Executions in hands OF
sheriff amounting to $40 7G. 1t ap-
pears that there were no executions IN
the sheriff's hands at the time that this
settlement was made. For the settle
ment of 1892 SO the record is by no
means complete. The cancelled
school checks are missing to the
amount of 1925 Ga, and the cancelled
county commissioners checks to the
amount of about 81, 500. That there
are no other vouchers pertaining 10
this settlement on file in the auditors
office. In the settlement of this year
the credit of $S40 rs reported In the
hands of the sheriff in the settlement
of 1891 -92 was given as credit. That
in addition to this amount there is a
credit for the taxes of 1928, under
the same head. "Taxes delinquent
still in sheriff's hands, TO the amount
of 50, 5O2 SS. making a total OF So, 343 O4,
which the sheriff was supposed to have
in his hands in process OF collection
by execution. Now as matter OF fact
there passed a receipt from the sheriff
to the treasurer for every execution
held by MIN just one week before the
settlement was made and that every
one of them was endorsed with the
proper return. That j. s. Campbell
is again given credit for this amount
in the settlement of 1893 81, and the
total amount given credit for In this
settlement under head of "Delinquent
taxes still in sheriff's hands" is 81
3S7 02.
Treasurer Campbell submits by way
of explanation that in rel erence to the
credit in 1928 the Comptroller Gen
eral refused to allow credit to be given
him for certain executions that the
sheriff returned as uncollectable, hav-
ing been paid to the fund commits
sioner under Act of December "a, 1892,
requiring taxes past due and unpaid
for eight months to he paid to the Sec
retary of State, as agent OF the sinking
fund commission. We find that exc
cutions so returned for the year 1892 SO
was 1878 SO. He further submits that
as to the balance of this credit it should
have been credited as an abatement.
There is another credit for abatements
on settlement and there is no voucher
on file to cover more than the amount
of those credited as abatements. There
were no executions whatever in the
sheliff's hands at the close Of this set
tlement.
We recommend that J. S. Campbell
be allowed credit for those executions
on property upon which the taxes
have been legally collected by the
sinking fund commission. That he
be required to produce a proper vouch-
er for the balance of this credit in the
settlement of 1922, 1892 93 and 1893
"a, and if he be unable to do so he
shall pay to the county treasurer the
amount of same. That this matter be
attended to at once, as it has stood a
part of it for three years without in
vestigation or attention by the proper
officials.
That in the settlement OF 1S93-94 the
vouchers are missing from the audi
tors office for the credit given J. S.
Campbell for SCHOOL checks paid TO
to the amount OF $345 33.
We respectfully recommend that L..
r. Marshall be called upon to give a
satisfactory explanation to the Court
rs to why he destroyed. permitted 10
be destroyed or taken from the audi
tors Office the cancelled checks and
other vouchers pertaining to the settle.
ments made by him during his term
of office with the treasurer. Also as
to why he permitted the delinquent
book to be made up in the tfeasurers
Office instead Of his own, as the law
requires.
We recommend that J. r. Hopkins,
auditor, be required to furnish salts
factory proof to the Court that the
cancalled school checks pertinent to
the settlement Of 1893 81 amounted TO
the credit given Treasurer Campbell
at the time The settlement was made,
and if he be unable to do so that he be
called upon to explain to the Court
why they are not now on file in his
Office to the amount of the credit