The Union times. [volume] (Union, S.C.) 1894-1918, 1897-04-23

those which are absolutely necessary,
"a should be made up according to .he
forms as printed.
Auditors can allow treasurers no
credit except such as the treasurer can
present in tangible form aud which eau
be 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
treasurers. The auditor is then charged
with the safe keeping Of cancelled
vouchers. This does not apply under
the present law to ''nulla bona" execu-
uons. The act of 1896 requires all
''nulla bona" executions to be fled in
the treasurer's Office and auditors can
not safely, therefore cancel vouchers
that they are not allowed to file III 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 filed with the auditors S 9TH;
er vouchers and so state the fact with the
''nuifa bona" Item on ths!settlement
sheet.
SECTIONS 362 and 364, revised statutes,
fix the kind and character Of vouchers
which auditors shall allow .trensurers
in settlement for all taxes charged
and also counter vouchers by super
tion.
These vouchers consist, lpri,narily :;
For all State taxes, the Statefreasurer' s
receipt; for ali county taxes, county
supervisors warrants" paid; for all
school and poll taxes, county
superintendent OF education $ warrants :
paid. This Ialter also includes school
taxes paid ON warrants of the trustees
under special provisions of the law; and
secondarily, treasurer commissions, "
deductions and absSeinents by comp
troller- general, and the four items as
allowed III 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
n,t 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.
~. That property was" found, but
for want of bidders, was sold and con
veyed to the sinking fund comm issIon
''o. Execution issued and in the
hands of the sheriff.
~. That such taxes, assessments
and penalties We're enjoined by com
petent court.
We wish to impress upon the auditors
the fact that no execution Is ''nuilu
bona" except upon the certificate of the
sheriff, as above, on the printed form,
stating directly that no property can te
found out of which taxes can be made.
L he pencil mark ''nulla bona, no good, y
! sometimes found on these executions,
are Aot proper credits for the treasurer,
where the treasurer presents them to
| the auditor as credit, auditors should
| not allow them uutil the sheriff shall
have made the proper certificate as re-
| quired by the printed form on the back
| of the executions The careful atteu-
| tion of all the officers to these details
and records connected Herewith will
| save i'll the future many difficulties arls-
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,
| treasurer's, county supervisors and
county superintendent of education s
offices in connection with these matters
| of taxes, and also the delinquent books
! that are or should be in the treasurer
| and i'll the sheritf's offices by having
| them in auditors Office at settlement
| When any discrepancies or irregulari.
| ties in preparing, these records are
| found, such facts will he 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 s commissions are
| paid for lSJ6 from the collections for
State and county, the school fund bear
ing no part thereof
All the items entering into the settle.
ment of ISri'y., such as executions N
hands of sheriff, stayed by action ot
| United states Courts, cash, etc. oi
course are brought forward as. proper
charges against treasurers for lSyj- y6.
Respectfully,
! JAMES NOEToN
| Cnp, ptrnl lnr 4, ,anarnl Snntb ft,r,,;,,,