The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1896-10-21
Norton Takes a Hand.
The Comptroller General and
the Keels Shortage in Sumter.

C3mptroller General Nortoo, who is
the head Of the tax department of the
State government, seems to be a little
stirred up over the discovery Of the
shortage in the accounts of Ex-Treas-
urer Keels He has written Auditor
A. B Stuckey the following letter in
regard to the matter, in which he says:
III notice an article in the public
prints of the llth inst. addressed to a.
W. Suder. Sumter. S. G, over the
name Of N ". Brooker. travelling
agent of forfeited lands. for D. Il.
'I'ompkins. secretary of state, which
demands the attention Of this Office and
fall consideration BY the officials of
Sumter county. especially those ccn-
uected with the annual settlements
since 18S9-90, viz. auditors. treasrrers,
county commissioners, school cozuis-
siopers and foremen Of grand juries.
The article in question charges
shortage of several thousand dollars in
nulla bona executions 10 Sumter county
since 1889 90, which 10 effect and prac
tical results uader tue laws governing
officers connected With the tax depart
uieut anounts to charge Of conspiracy
to oefraud the public. or gross crimlnal
oegligence on the part of-these officials.
County aDd school commissioners, as
the special trustees o: tue people, are in
charge OF the disbursements Of the
couaty and school funds.
The law makes these eff proper,
ly parties to the annual settlement CT
the taxes for each fiscal year. No nulla
bona executions can, therefore, 60 to
the credit of the treasurer in the annual
settlements with the auditor except
fupon their examination AID approval.
In addition to these officers come the
foremea Of the grand jury aud the comp
troller general or some one appointed
by him to represent him in witnessing
these annual settlements between the
auditor and the treasurer.
"You gee that no nulla bona execn-
tions can. therefore, be placed to the
credit of the treasurer by the auditor
except upon the examination and ap-
prevail cf these other officials or iuexcu-
stable carelessness.
'.The charge of N. W. Brooker.
agent forfeited lands. for D. Fl. Tbomp.
kios, secretary of state, is that the nusla
bona executions credited to the treas
urer are fraudulent. therefore a shortage
iu his accounts. Now this charge is
.sne or uc.re. The facts mus: be as
certained fully clearly and iodubltably
It is Of paramount importance to the
tax department, to Sumter county and
to the general public that the charges
be sustained or disproved and the re-
sponsibiiities placed where they belong
Let me repeat the machinery Of the tax
department. uode: the laws for assassin
collecting aud settlement Of taxes an
oualiy returns are made to the auditor;
after acting by boards of assessors,
he makes up bis duplicate; the
auditor then makes an abstract
Of his duplicate, which is call
cd the treasurer's duplicate. The
treasurer, after veri6cation, receipts tc
the auditor on what is called an 'ab-
stract Of duplicates From this alb.
stract or copies the county treasurer is
charged with all taxes, State, county
aud school, in the comptroller generals
Office, all county taxes in county com
missions offioe aud all school and poll
taxes in school commissioners Office
Original, additional aud Is per ceot
charges are tbus made. These charges
must be offset by proper credit. Tee
State ireasurer's receipt for State. COUP
ty commissioners warrants for county
ard school Goa missioners' warrants fol
school and pei. taxes must be produced
By the treasurer at the settlement tc
balance these charges, less treasurers
commissions. deductions and abate
menss, uulIa bona executions. etc., OF
the cash must be ca hand.
again, wheu toe time FOR collec
tioa Of taxes expires. the auditor al
once makes up the Is per cent, penalty
books aad the treasurer collects for Il
days; then executions issue and arc
delivered to the sheriff, who has &C
Gays in which 70 co!iec,. The sheriff
returns the executions to the treasurer
With tie money for 81! collected aud biz
certificate or the ucco!lected, With TIE
.sascns Why he cc:':a naf collect. The
sc:t,.e c,en; Sheets are u.ace up hy the
auditor AID the figures thereon as
crs;ited should be upon vouchers fur
nished him by the treasurer Of what
ever character, nulla bona executions,
cash or otherwise.
''All these vouchers are to be seen
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