The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1896-10-28

Been Right and Where Considerable
Carelessness Has Existed-A report Full
of Interest to Taxpayers.
COLUMBIA, S. c., October % The
grand jury of this county made re
port late this afternoon which impli-
Gates several county officers with gross
carelessness aud actual shortages. The
report will prove quite surprise al
though something sensational was eX-
pected. 1t covers about fifteen pages
of typewriter matter. It censures
the auditor and treasurer and justice
about the loose manner Ia 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
1S91-92. We would have carried our
investigation further, but for the total
absence of the vouchers for the fore
eoipg settlements and for this settle
ment of lS91-92. The vouchers are
not on file in the auditors office.
The former auditor, L. R. 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, uu-
able to report further on these settle
ments SIS regards the cancelled checks,
statements. nulla bonas, etc. There
IS credit given the treasurer in this
settlement for Executions in hands OF
sheriff amounting to $40 Is. l. ap-
pears that there were no executions IN
. the sherif'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 1926 81, and the cancelled /
county commissioners checks to the
sGc.2t Ct -sss5o1t 81. 500. That there
are no other vouchers pertaining toI
this settlement on file in the auditors
Office. In the settlement of this year
the credit of $40 rs reported in the
hands of the sheriff in the settlement
OF 1891 SO was given as credit. That
in addition to this amount there IS a
credit for the taxes of 1S92-93, under
the same head. ''Taxes delinquent
still in sherif's hands, to the amcInt
of 50, 502SS. making total of S3, 34S 04,
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 1S93-94, and the
total amount given credit for in this
settlement under head of Delinquent |
taxes. still in sheriff's hands" is SAL
$50 8S.-
Treasurer Campbell submits by way |
Of explanation that in reference to the
creaissin 1892 SO the Comptroller Cen
eral refused to allow credit to be given /
him for certain executions that the |
sheriff returned as uncollectable, hay
ing been paid to the fund conmis-
sioner under Act of December "a, 1892, |
requiring taxes past due and unpaid |
for eight months to be paid to the Sec
retary of State, as agent Of the sinking
fund commission. We find that exc !
eutions so returned for the year 1892 99
was $97S Sc. 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 10 produce proper vouch- |
er for the balance of this credit in the |
settlement of 1S9l-92, 1892 SO and 1898 |
81, 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 j
part Of it for three years without in
vestigation or attention by the proper |
officials.
That IN the settlement of 1895 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 80.
We respectfully recommend that l..
R. Marshall be called upon to give
satisfactory explanation to the Court !
as to why he destroyed. permitted TO |
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
towhy he permitted the delinquent
book to be made up in the treasurer's
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 1898 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 lie IN his
offics to the amount of the credit
given.
That in the settlement OF 1898 81
credit has been allowed j. S. Camp
bell, treasurer, under the head of de
linoeuent taxes with 15per cent pen.
atty" the sum of S12, 952. That the Ge
linquent taxes Of this year amounted
only to $l1, 0S6. The explanation OF
the Comptroller General, the auditor
and the treasurer, J. S Campbell, are
that previous to the settlement the
treasurer's office had been turned over