The county record. [volume] (Kingstree, S.C.) 1885-1975, 1900-01-25
STATES FINANCES.
fhe Comptroller General Makes His An
nual Report.

hudi nSpoII
The long expected, but necessarily
delayed annual report of the comptrol-
Ter general, upon which financial legis-
lation has been based, has been issued.
The report presents a cash balance
showing the amount actually available
for expenses of the State government
for 1900 to be s129,574. 96. The visible
collectable revenues are: Uncolfected
taxes for 1899, $685., 900; insurance Ii,
cense fees, $4,000; additional licenses,
$4,000; fees secretary Of states Office,
S., 900, making a total Of $7S4,574.96.
The estimated expenses Of the State
government for 1900 are put down at
1906, $3.50, leaving S121, ,943.94 which
must be paid from the taxes of 1900.
In regard to two matters of general
interest the report says:
On the death of Mr.. F. A. Free,
county treasurer, and the appointment
of his successor, Mr.. E. D. Free. it was
discovered that the cash in bank to the
credit of Mr.. F. A. Free was sS.l51,Sl
less than the amount should have been
in hand according to the settlements
made at that time.
This shortage was a surprise to all
concerned At the time of settlement
of taxes for 1897, in October. 1898, Mr..
A. F. Free produced the certificate of
the cashier of the Bank OF Barnwell,
that he had sufficient funds deposited
in bank, with a small amount of cash
in hand to cover the balance shown TO
be due by him.
If Mr.. Free was short at that time
there was nothing in the records to in
dicate it. Had this department the
services of an expert auditing clerk,
who could make a thorough examina-
tion in each instance, and at any time
during the year, mistakes and short
ages, such as above mentioned would,
in my judgment, be avoided.
1 am impressed that it would be the
part of economy for your body to pro-
vide for an auditing clerk, charged
with this special work, and who, in ad-
dition, could keep the insurance and
phosphate records in this office. My
observation is that shortages and ir-
regularitites occur for the most part
by reason of the fact that untried and ,
inexperienced men are sometimes se-5
lected to take charge Of the auditors
and treasurers offices and undertake
this important work. With an inspector
or auditing clerk to witness the trans
fer and settlement between outgoing
and incoming officials as to their dutiesl
and the manner Of keeping the ac-
counts and records Of their Office. | am
sure would prevent many errors and
apparent shortages.
DISPENSARY SCHOOL FUND.
An examination of this report shows
The disbursement of the diSpensary
profits.
On the 18th day of April, 1899, war
rants amounting to $67 7,204.35 were is
sued to the county treasurers OF Il
counties. This was on account of de-
ficiency, as provided in the State con-
stitution of 1895, and joint resolution
passed, at session 1898.
In attempting to comply with the act
No. IS, passed at session 1899, | ex-
perienced difficulty in securing inform
alton on which to make the deficiency
apportionment. This act provides that
each school district in the State, where
the sum realized from the 3-mill school
and poll taxes is not sufficient to make
S75 for each school in the district, the
comptroller general shall make up
such deficiency from the dispensary
profits Under this head, warrants
amounting in the aggregate to $19,-
33S.03 were sent to the treasurers Of 80
counties. For the support Of summer
schools $1,000 was paid to the State
superintendent Of education.
The remainder. $43,457.63, was sent
to all the counties in the State pro
rata, according to students enrolled in
the public schools.
The 100000 expended as above, il
paid to each county in proportion to
pupils enrolled in the free schools.
would give AZ II cents for each pupil.
If this show OF force is continued.
you should limit the number of schools
in a given section to the school popu-
lation. say-cne school for each 81 or 30
children.