The Union times. [volume] (Union, S.C.) 1894-1918, 1897-04-23
An IMPORTANT CIRCULAR
Issued by ComptroIler-General Nor
ton to County Treasurers.
THE ANNUAL SETTLEMENTS.
Instructions Given as to How to Pre-
pare for Them--Ea EaOrt to Avoid APP
pUrent Shortages.


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 lar 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, 1S.ti, lis now Mt hand, and it is nec-
essary apd of paramount Importance to
the tax department that these matters
be attended to at the earliest possible
day. 1t should be borne in mind that
these "ahnual settlements" are between
the auditors and the treasurers and not
betwe cen the treasurers and the comp
troller general, rs is often underst cd
and alleged. The law makes the comp
troller general or some one represent
ing him, foremen ofgrand juries, coun-
ty supervisors and county supertntend-
ents of education witnesses to these an
nual settlements between auditors and
treasurers.
Many. Of the auditors and troasurers
and Othsr officers connected with these
settlements are new and to some extent
inexperienced. and may therefore be
pardonel for suggestions In detail and
instructions .siMpie and commonplace
in their character, under the Law pro-
viding for and governing these annual
settlement of our taxes, state, county
and school, .harg, d, 90 lected and dis
bursed by the treasurer of each county
in the State, including all other matters
of fines, dispensary profits and funds
coming into the hands of county treas
urers
1t 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 of these officers themselves
independent each of the other.
If these record books have been
properly kept, they will balance to
cent; that is, the treasurer and county
supervisor for all county taxes and the
treasurer and county superintendent OF
education for all school and poll taxes,
as we'll as the treasurer and comptroller
general for all State taxes.
1t was the duty of the auditor, md we
naturally suppose he has so done, to
furnish treasurer, county supervisor
and county superintendent of education
with one, copy each of the Abstract of
the Duplicate, A" additional Abstract
of Duplicate, and the Abstract of the
Is Per Cent Penalty Book. :"
From these abstracts Ia copy for
each officer and every fiscal year should
be on file in each county otficei the
treasurer, supervisor and county
liant Nf aIn
the charges for their respective Offices
for county and school taxes, and i'll all
dition to these proper rec rds, as public
servants. they should demand this III
order to keep themselves informed as to
the exact condition OF the taxes charged,
iollected and disbursed III their re-
spective counties.
The .treasurer's "Monthly Report" to
county supervisor and county superln-
iendent of education ought to furnish
data to each of these officers FOR all OF
the revenue derived from other sources
in the county, such as the uspehsnry
fund, fines and licenses, commutatlon
tax, etc.
Where these officers have doubts rs
to the exact facts, comparisons can be
made with the records iii the office of
the clerk of court rs to the fines or'tAe
books of magistrates or the reports oi
county dispensers, and from these
sources see that each and every charge
for each 6 eIlfic purpose Is properly ana
correctly made
The accounts kept in the respective
offices of the auditor, treasurer, county
supervisor and county superintendent
Of education should he independent and
not COPIES one of the other, as We some
times find the case.
There can be no Irregularities III the
offices Of the auditor and treasurer III
these annual settlements, without also
involving the offices of county supervi-
sor and county superintendent OF edn-
cation in the way OF criminal negil-
Sence or cureleSSneSs. 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 III the county.
Cpon auditors. however, rest the
greater responsibility. The duties, re-
sponSibilitics and WCck OF auditors are
the most important III the county ana
can help or hinder the county more Sc
riouslv than any other Office IN the
county. hcsc lactG are too often un-
der estimated and not understood.
Upou the intelligence, Zeal, efficiency
and pains'aklug care rests the accuracy
of these ''.,Lnnul settlements.
County Supervisors gre required aHd
usually do certify in writing ut each Of
these ''annl settlements" that they
have cxamil. ii each and every voucher
presented by the treasurer fer state,
county amt school taxes, - allowed by
the auditor tu SAID treasurer ~ proper
credit. hese certificates are strong
nnd full a.ud snnnld be signed only after
thorough cXa ulIation of each of the
hn, 4 l,a 81
these items enteriRG into the settlement.
Auditors shunld not notify the Comp
troller-' .caer2l and other Offices that
arh ralI for nnnnnal set in,urntAN IN.