The county record. [volume] (Kingstree, S.C.) 1885-1975, 1897-04-22

those which are absolutely necessary.
Int should be made up according to the
forms as printed.
Auditors can allow treasurers no
credit except such as the treasurer can
present in tangible form and which can
he cancelled and filed in the office OF
the auditor. After these settlements
these vouchers are left in the care and
custody of the auditors and, not the
rreasurers. The auditor is then charged
with the safe keeping of cancelled
vouchers. This does not apply under
the present law to "nulla bona execu,
tions. The act of 1896 requires oil
'snulla bona" executions to be filed In
the treasurer's office and auditors can
not safely. therefore cancel vouchers
that they are not allowed to file IN their
Offices. Auditors should examine and
verify these ''nulla bona" executions and
for their own protection take the treas
urer's receipt for State county and
school taxes as represented by these
"nulla bona" executions. This receipt
can then be fled with the auditors 9TH
er vouchers and 30 state the fact with the
'tnulla bona" item on the settlement
sheet.
Sections 362 and 364, revised statutes,
fix the kind and character of vouchers
which auditors shall allow treasurers
in settlement for all taxes charged
and also counter vouchers By super
visor and superintendent OF educa-
don.
These vouchers consist, primarily:
For all State taxes, the State treasurers
receipt; for all county taxes, county
supervisors warrants" paid; for all
school and poll taxes, s'county
superintendent of education 8 warrants
paid. This latter also includes school
taxes paid on warrants of the trustees
under special provisions of the Law; and
secondarily, treasurer commissions,
deductions and abatements by comp
troller- general, and the four items a.
allowed in section 362 which reads as
follows:
provided, however, that only the fol-
lowing causes shall be assigned by the
treasurer on said delinquent list for
not collecting any tax, penalty or assess
ment, to-wit:
81. Sheriff's return to execution IS
sued, that no sufficient property OF the
party charged Herewith could be found
out Of which to make the same
"2. That property was found, but
for want of bidders, was sold and con-
veyed to the sinking fund commission
by the sheriff, pursuant to law.
"3. Execution issued and In the
hands of the sheriff.
~. That such taxes, assessments
and penalties were enjoined tf . cam
petent court"
We wish to impress upon the auditors
the fact that no execution is "nulla
bona" except upon the certificate OF the
sheriff, as above, on the printed form,
stating directly that no property can be
found out of which taxes can be made.
1 he pencil mark "nulla bona, no good,
sometimes found on these executions,
are Lot proper credits for the treasurer,
where the treasurer presents them to
the auditor as credit, auditors should
not allow them until the sheriff shall
have made the proper certificate as re-
quired by the printed form on the back
of the executions. The careful atten-
ton of all the officers to these details
and records connected Herewith will
save in the future many difficulties aris-
ing now in some counties Of the State
from the irregular accounting in these
offices. We shall expect in our annual
visitation to these counties to examine
each and every book in the auditors,
county supervisors and
county superintendent of edueation's
offices in connection with these matters
of taxes, and also the delinquent books
that are or should be in the .treasurer's
and in the sherifrs Offices by having
them in auditors Office at settlement.
When any discrepancies or Irregular
ties in preparing these records are
found, such facts will be promptly re-
ported as required by law to the courts
of general sessions of the respective
counties where found.
Auditors will bear in mind the fact
that the treasurers's commissions are
paid for 1896 from the collections for
State and county, the school fund bear
ing no part thereof.
All the items entering into the settle
ment of lS94-'y5, such as executions in
hands of sheriff." stayed by action Of
United States Courts, cash, etc., Of
course are brought forward as proper
charges against treasurers for 1S95-V6.
Respectfully,
JAMES MORTON,
G Comptroller-G General South Carolinx.
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