The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1903-11-11

have seen in one Of the Laurens
County papers the final presentment of
the grand jury, submitted to the Court
at the recent October term. AS it con-
tains some references to me by name
which are erroneous and misleading |
wish to make the following statement
concerning the matters involved, so
that the people of Laurens County and
the State generally may see that the
grand jury labored under a misappre-
hension. I was sent 5y Comptroller
General Derham, as stated by the
grand jury, to witness the settlement
with the county treasurer at Laurens
for the taxes of 1900.
/ found the books, accounts and
sheets full of errors, which necessitated
my going back into previous years in
order to straighten out these errors.
In checking up the settlement for
county taxes of 1899 found that Mr..
Babb, eX-county treasurer, had not
been charged with $500. borrowed from
the Loan and Exchange Bank, July 10,
1899, and $1,000. borrowed from the
same bank, October 6, 1899, for county
purposes, making in the aggregate
$4,000, which I charged to Mr.. Babb,
less of $l2 20, allowed in a corrected
settlement for that year, leaving net
charge on account of county taxes Of
50 287.S 80 in addition to the charges
originally against Mr.. Babb.
La checking up the school tax:s Of
1899 ] found tha. Mr.. Babb had not
been charged with 1906 OF special
school taxes, levied in Cross Hill Town
ship, and that Mr.. Babb had failed to
account for $041.74, cash received from
the State dispensary school fund.
found that Mr.. Babb had failed to
charge himself with l,lS0 81, he re-
ceived from the county dispensary for
school purposes, making in the aggre-
gate $2,245.10.
found that Mr.. Babb was allowed
an over-credit on school claims paid,
$4,000, over-credit on poll taxes, non
est, $3.50, over-credit on nulla bona
executions, $10.S2, making $642 81.
I allowel Mr.. Babb the following adj
ditional credits, deductions and abate
ments by Comptroller General, $l5.0l
and on account of polls abated by the
county auditor Sc co. making total ad-
ditional credits allowed $21.9l; which
deduct from $642,3l, leaves net ex-
cess credit Of $62O.40 on school sheet.
To this add the $2,425.1O, which was
not charged, and it is seen that made
Mr.. BabS account for $3,045 40, in ad-
dition to the charges against him on
the original school sheet for 1S99
The result OF my investigation is
that the cash balance on the county
sheet for 1898, to be accounted for by
Mr.. Babb, was changed from $SS6.31 to
$3, 3,l74,11, which L charged up in the
settlement Of 1900 taxes. The school
sheet showed an over-payment on ac-
count Of school taxes an Indebtedness
to Mr.. Babb of $3,90S,55, which ]
changed to $S63.l5. This, together
with the corrected county charges,
made Mr.. Babb account for $5,332. 20
moro than he had accounted for in the
settlement for the taxes of 1899.
The above amount Mr.. Babb stands
charged with in the settlement'for the
taxes of 1909. You will bear in mind
that the settlement for the taxes of
1920 was made November, 81, 1901.
In making the settlement for the
taxes Of 1900 Ex-Treasurer Babb,
Treasurer Copeland, the county audi
tor, county supervisor and the foreman
of the grand jury were present.
Ex-Treasurer Babb informed me
that Mr.. Copeland took charge of the
office on March Is, 1901. The books
corroborated this statement. L found
the following entry, "Babb stops
here" and 1t was further corroborated
by the fact that Mr.. Copeland, as
county treasurer, borrowed So, 900 from
the Enterprise Bank on March 10, 1901.
No better date could have been Sc
lected than March 15 for the settle
ment. The tax books closed on that
date and the delinquent taxes went in
to execution and were turned over to
the sheriff and credited as In the hands
of the sheriff. The preliminary settle
ment was made up. 1 told Mr.. Babb
to draw his check for $573. 18, which he
did, and he turned it over to Treasu-
rer Copeland, together with all the
cash to his credit In tho Enter
prise Bank and other vouchers neces-
cessary to cover the balance. shown. /
re-checked the preliminary sheet and
discovered that / had enormously
charged Mr.. Babb with 81 ,050 interest
on borrowed money, which apparently
he had taken credit for twice.
Other corrections were made ard
when the permanent settlement was
made up IL was found that Mr.. Babb
had overpaid Mr., Copeland $7i2.82.
/ told Mr., Copeland to refund the
over payment in order to keep the ac-
count straight, as Mr.. Babb and mis-
bondsmen were responsible In case 9th
er charges we're found.