The county record. [volume] (Kingstree, S.C.) 1885-1975, 1897-04-22
An IMPORTANT CIRCULAR
Issued by ComptroIIer-General Nor
ton to County Treasurers.
THE ANNUAL SETTLEMENTS.
Instructions Given as to How to Pre-
pare for Them--Effort to Avoid Ap-
parent Shortages.

In view of the several shortages with
accompanying tangles that have oc-
Cured in county trtasurers' offices IN
this State, the Comptroller General has
prepared special circular which is to
be sent to the auditors Of the several
counties, the object of which is to pre-
vent as fa,: as possible any complica-
tions of this character in the future.
Below is given a copy of the circular,
which will be instructive to those other
than county officials:
DEAR SIR: The time for the 'annual
settlement" for taxes for the fiscal year
1896. including November and Decem-
ber. 1895, liz now at hand, and it Is nec-
essary and of paramount importance to
the tax department that these matters
be attended to at the earliest possible
day. It should be borne in mind that
these "annusl settlements" are between
tho auditors and the treasurers and not
between the treasurers and the comp
troller general, as is often underst, cd
and alleged. The law makes the comp
troller general or some one represent
ing him, foremen ofgrand jurles, cou1-
ty supervisors and county superintend-
ents Of education witnesses to these an.
nusl settlements between auditors and
reasurers.
Many Of the auditors and treasurers
and other officers connected with these
settlements are new and to some extent
INEXPERIENCED. and | may therefore be
pardoned for suggestions in detail and
instructions simple and commonplace
in their character, under the law pro,
yiding for aud governing these annual
settlement of our taxes, State, county
and school, charged, co lected and dis
bursed by the treasurer OF each county
in the State, including ell other matters
of fines, dispensary profits and funds
coming into the hands Of county treas
urers.
It must be remembered, too, that au-
ditors and not treasurers, prepare the
sheets for annual settlements. 1t Is not
the duty, however, of the aditor to pre-,
pare or balance the treasurer's record
book, State, county or school, nor that
of the supervisor or superintendent OF
education. These record books are
kept by each ofthese officers themselves
independent each of the other.
If these record books have been
properly kept, they will balance to q
cent; that 10, the treasurer and county
supervisor for all county taxes and the
treasurer and county superintendent OF
education for all school and poll taxes,
an we'll as the treasurer and comptroller
general for all State taxes.
1t was the duty of the auditor, and we
naturally suppose he has 80 done. 10
furnish treasurer, county supervisor
and county superintendent Of education
with one copy each of the abstract OF
tho Duplicate, additional Abstract
of Duplicate, +" and the Abstract OF the
Is Per Cent. Penalty Book.
From these abstracts (a copy for
each officer and every fiscal year should
be on file in each county othce) the
treasurer, supervisor aud county
superiuterdent of education make up
the charges for their respective of1ces
for county and school taxes, and IN ad-
dition to these proper rec @rds, as puo!lc
servants, they should demand this IN
order to keep themselves informed as 70
the exact condition of the taxes charged
collected and disbursed IN their re-
spective counties. ,,.
The tressurer's "Monthly Report to
county supervisor and county superln-
iendent of education ought to furnish
data to each of these officers for all OF
ihe revenue derived from other sources
in the county, such as the dlspensary
fund. fines and licenses, commutation
tax, etc.
Where these officers have doubts as
TO the exact facts, comparisons can De
made with the records in the once OF
the clerk of court as to the Zines or tne
books of magistrates or the repofIs oI
county dispensers, and from these
sources see that each and every charge
for each {. ecitic purpose ID properly ana
correctly made
The accounts Aept in the respective
Offices of the auditor, treasurer, county
superyisor and county superintendent
of education should be independent and
met COPIES one of the other, aswe soms-
times find the case.
Tloro can Do uO hfcS
Offices of the auditor and treasurer In
these annual settlements, without also
involving the Offices OF county supetvl'
sor and county superintendent OF eau
cation in the way of criminal negl-
gence or carelessness. These TWO
County Offices are parts each OF the
whole machinery of our tax system.
Negligence, inefficient accounting or
management in the one Affects the
whole system in the county.
Upon auditors, however, rest the
greater responsibility The duties re-
sponsibilities and work OF auditors are
the most important in the county ana
can help or hinder the county more Sc
riously than any other Office in the
county. These facts are too often u1-
der-estimated and not understood.
Upon the intelligence, zeal, efficiency
and painstaklng care rests the accuracy
of these annual settlements. "
County supervisors are required ana
usually do certify in writing at each OF
these '.annual settlements" that they
have examined each and every Vouchef
presented by the treasurer for state
county and school taxes, as allowed by
the auditor to said treasurer as proper