Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1899-03-11
THE PENITENTlARY INVESTIGATION.

sembly to Look Into the Affairs OF
Colonel Neal.
The penitentiary investigating com.
mittee met In Columbia last Wednes-
day and commenced its work of look
ing into the affairs of former superin-
tendent, Colonel w. A. Neal. Colonel
Neal was present, and the understand
ing was that he would continue to at.
tend the session of the committee until
the investigation is completed. He
is not represented by counsel for the
reason that be does not think he needs
any assistance. He is confident that
no wrong-doing can be laid at his door.
At the afternoon session, Wednes.
day, Mr.. John Taylor, the expert ac'
countant, who had been selected by
the committee to make examination OF
the books, testified that he had been u
bookkeeper in the state trcasurer's Of.
flee for % years and was, consequently,
familiar with the bookkeeping. He
checked the posting in the day book,
journal and ledger from January, 1893,
to January, 1899. There were a few
comparatively unimportant errors, but
nothing that would indicate want OF
q proper system of keeping. The net
result of the errors was 1887, as
against S1,447, difference of $21O.
This was an error in addition. 1t was
on the credit side of the prison &C.
count of the penitentiary, but as a
debt TO some other account. In the
errors in posting elsewhere, there is
only about $24 difference. Again,
that is oD the credit side. He ex.
planned what is meant by posting by
bookkeepers. These errors were eth
er because Of neglect to post or be-
cause the figures were posted on
the wrong side. The errors on one
side nearly balanced the errors on the
other.
Mr.. Stevenson asked whether there
was any reason to suspect dishonesty
Mr.. Taylor replied that there was
nothing to indicate any dishonesty.
These were merely clerical errors in
bookkeeping. In posting the deduc'
tions there is an excess of 81, ,043.05 TO
be reduced from the credit side. The
S21O and $24 were additions to the
credit side. The balance then would
be Sc ,8O9, to be deducted from the
credit side of the prison account. He
thinks these are credits due 10 that &C.
count, but be has not had time to in.
vestigate. For instance, if $500 was
collected for gate fees, it would be
charged to the gate fees account,
and then credited to the prison ac'
count. He could not say whether
these additions would correct the &c..
800 or not. The time has been too
short for him to be absolutely sure his
figures are correct, but he believes
them to be reasonably so.
In reply to Colonel Neal he said that
he did not say that the penitentiary is
short. The $500 means that there is
neglect in not putting down on the
ledger figures amounting to that much.
So far as be could see there is no rea'
son to suppose that the status of the
penitentiary is wrong. He did not
think anything more is wrong except
what he called errors in bookkeeping.
That is as he could judge from bis ex'
animation.
Cross-examined by Mr.. Stevenson,
he said: "This amount arose from the
failure to carry the figures from one
book to another. If all the items had
been properly transferred the account
might be correct"
Colonel Neal remarked, sotto-yoice :
"That's all right"
Mr.. T. J. Cunningham, who has
been chairman of the board of peni-
Tertiary directors for the past eight
years, read a statement of the follow
ing amounts, which, he said, were for
convict hire and remained unpaid
o. c. Scarborough, due Nov. IA
(balance) ....-....".................... 4o.U5
C. w. Ragsdale, due Dec. "a and
interest.
W. w. Russell, due Jan. IL and
interest. .' MU'oO M
Check, j. B. Watson................". Z,00O.OO
Overdraft. $3.50. .62
Mr.. Cunningham said that he did
not know Of these notes until recent
ly; but a number of questions served
to show that the notes had appeared
in the superintendent report as salts
factory.
The balance due by o. C. Scarbor-
ough, the witness said, had been paid.
In regard to the overdraft of So, ,355. go,
he said the bank had allowed it to be
made when Colonel Neal paid the $l0,-
900 into the state treasury this year.
1t had since been paid by funds de-.
rived from the sale of certain produce
from the state farm.
Mr.. J. S. Fowler, of the firm of Coo.
ley & Fowler, came into the room as
Mr.. Cunningham was finishing his tes
timony.
Mr.. Stevenson called his attention to
the fact that in the last report of the
board of directors he was put down as
still due the state for convict hire
$S66.5l. This he said was erroneous.
He had paid $500 of the amount.
"Have you a receipt for such pay
ment ?" asked Mr.. Stevenson.
II have" answered Mr.. Fowler, and
he pulled from his pocket draft Of
the date of February "a, 1897, upon
himself drawn by Colonel Neal, and
which was marked paid. 1t was paid
through the Farmers and Merchants
bank of Anderson.
Mr.. Patton then took up the ques-