Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1901-07-10
Report Of Expert Accountant.

-, Mcssrs. a. Lay, ST., John ID. Werner James
rnmip thompson, G1mmiatec OF Grand jury of Oconce
the county officials.
checked the ShcriT's tax execution book with
the IrcaSurer's execution book and found the
entries correct. Also, checked the expense ac-
count and Jail book, both Federal and county.
The books are neatly kept and the entries appar-
entity correct. In making out the account against
the county q mistake was made in charging 10
days for Tom Scott when it should have bcen lG
days, in ono month, and one day for Lee Scott
instead OF two days. There arc two days board,
therefore, due tile Sheriff, amounting to sixty
(60) cents.
As the Clerk handles little or no money, the
examination of this office necessarily super
nclai. ai. The lew fines collected by the present
Clerk had been turned over to the Treasurer and
he held his receipt therefor, AMI entries Of the
transaction had been made in the Auditors and
IreaSurer's offices. The Office is neatly kept and
the books are written up in neat and iegibic
handwriting. The Clerk is in need of new books
t.; to be used ms direct index to mortgages" and
inulrect index to mcSnc COnvcyanccS.' The back
Is torn oil the latter book and II is in n dlaI,.
idatcd condition. lie is also in need of some
means by which to copy his letters.
examined the Office of the Probate Judge,
commencing with the term Of the present inc,nl-
i,i,it bent Thc looks are neatly kept, and he ex
what had been approved by the Circuit Judge
With the exception of small amount kept for
current expenses, the money under his control
is loaned on mortgage of real estate, which he
eNh,biteu to me, lle needs about fifty boxes
lSnch as are used in the office of the Clerk of tile
COURT in which to keep his papers, and some
place III which to keep these boxes.
Also, examined the Masters office, commence
ing with the term of the present incumbent The
books arc neatly kept, and the entries of money
received on taking charge of the Office tally wit h
the entries On the books of his predecessor as
being turned over to him. His books call for
Sl,2I8.S7, and he exhibited his bank book bal
ahccd by MIR. j. ID. Werner, to show that this
amount was to his credit.
The greater portion of my time was devoted to
the examination of the tax (iinanciaD depart
ment. Considerable confusion has occurred on
account OF the failure of the Comptroller General
To visit the Court House and make the annual
settlement, and many papers connected with the
settlement are still in the Auditors Office the
Auditor having sent the settlement sheets To
Columbia pursuant to instructions from the
Comptroller General. The settlements books of
the dincrcnt offices have not been kent as care
ful!y rs they sl.ou!d he. These books should he
added proven and the balances brought down,
SO that they would agree to Il cent and the result
ascertancd ut a glance. The books for the In ST
settlement have not been signed by the proper
ohcais or the date of settlement given; and The
date Of settlement was, ALSO omitted i'm the
record OF the previous settlement. commenced
my investigations from the time of the last set
tlemcht with the Comptroller General, prcsunl-
ing mat he had approved the settlement, as the
oncaS hau received no notice to the contrary.
l checked the Trcasurcr's books with those of
the County Commissioners and find that they
agree WIN the exception of Sl.S0, which was
accounted Tor by Cheek No. 2!6 for ST. 80 hayiu,.
hccn ISSUED by tho County Commissioners and
not having yet been presented to the Treasurer
Tor payment. During the years 1899 and 1900 the
nissioncrs AMI Clerk, according to the records
- IN ,pit