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

-. Mess rs A. Lay, ST., John ID. Werner, James
rrio,npson. Committee of Grand jury of Ocomcc
received from you have examined tho Offices of
the county officials.
checked the ShcrT's tax execution book with
tne Ireasurcr's execution book and found the
entries correct. Also, | checked the expense ac-
count count and jail book, both Federal and county.
The hooks are neatly kept and the entries appaI-
emily correct. In making out the account against
the county mistake made in charging 10
days for Tom Scott, when it should have bccii lG
days, In one month, and one day for Lee Scott
instead of two days. There are two days board,
therefore, due the Sherin, amounting to SIXTY
As the Clerk handles little or no money, the
examination of this office was necessarily super
neal. The few fines collected by the present
clerk had been turned over to the Treasurer and
lie held his receipt therefor, and entries of the
transaction had hecn made in the Auditors and
Trcasurcr's Offices The office is neatly kent and
the hooks are written up in neat and icpihlc
handwriting. The Clerk is in need Of new books
to he used MS ''lircct index to mortgages and
indirect index to mcSnc cconvcyances. The back
Is torn OH the latter book and it is in Il dilap-
means by which to copy his letters.
examined the olicc of the Probate Judge.
commencing with the term of the present ncuni-
,,e nent Ihc books are neatly kept, and ho cx-
what had been approved by the Circuit Judge
WIN the exception Of Il small amount kent for
current expenses, the money umdcr his control
Is loaned ON II mortgage of real estate, which he
exhibited to me. lie needs about firty boxes
Isnc as are used in the office of the Clerk of the
place in which to keep these boxes.
Also, examined the Masters office, commcnc-
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 with
tilo entries on the bucks of his predecessor as
being turned over to him. His books call for
Sl278.8l, 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 UinanciaD depart
meht. C0nSiderablc confusion has occurred ON
account OF the failure of the Comptr roller General
To Visit the Court House and make the annual
settlement, ami many papers connected with the
settlement are still in the Auditors office tho
auditor having sent the settlement sheets to
CoiuliDil pursuant to instruction from the
comptroller General The cttlcmcnt hooks of
the different Offices have not been kept as care
July as they should he. These books should be
added proven and the balances brought down
80 tliat they would agree to cent and the result
;lSccrtaincti ht Il glance. The hooks for the last
settlement have not been signed by the propcr
0filcIas or The date of settlement given; and the
uatc oi settlement was, also, omitted in the
record ol the previous settlement. commenced
my Investigations from the time of the last sci
ticmcnt with the Comptroller General Drcsum-
ing that he had approved the settlement, as the
oIncialS had received no notice to the contr
chcckti; The TTcasurcrs books with those Of
thc county commissioners and find that they
agree with the exception of SI.SO which WINS
been issued by tho County Commissioners and
not having yet been presented to the Treasurer
Tor payment During the years 1899 and 1900 the
payments made to the Supervisor, County Com.
ihlsSlohcrS and Clerk according to the records
III the oilicc, are as follows, to Wit