The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1903-10-14

meQt Observation-Disclosures. 4,UUU w
Total ................. .........$6, ,450 SO
A detailed statement of all these &C.
counts is filed in your office.
The time at my disposal did not per-
nit me to investigate the County Su-
pervisor's books in detail, neither have
I examined the books and records of
the County Auditor and the County
Superintendent Education. Those |
examined Of the County Supervisor
and County Treasurer L found lncor-
rect and very poorly kept.
I have the honor to remain,
Yours truly.
(Signed) E. B. Wilson,
Accountant.
CORRECTION BY THE COMPTROLLER
GENERAL.
Itappears that the 81, 10000 referred
to above as notes not charged has been
charged in settlement of taxes of 1901.
None of these settlements have been
approved by the Comptroller General
since the settlement of taxes of 1898.
A. w. Jones,
Comptroller General.
Columbia, S. c., June 10th, 1903.
EX-TREAsURER BLAKE's STATEMENT
MARKED 3D."
To the Grand Jury, Abbeville County,
October Term of Court 1908:
Gentlemen You have in your pos
session a report from Mr.. E. B. Will
son, expert accountant, on the exami-
nation of the records and accounts Of
the Supervisors and County Treas
urer's offices during the greater part Of
Mr.. Blake's incumbency. AS L had
the honor of serving the County as
Auditor during this period, and as l
was with Mr.. Wilson during the month
or six weeks OF his investigation at the
suggestion of your Foreman, beg to
submit the following statement, along
with Mr.. Wilson's report:
Item I. Excess credit school bond
account" Mr.. Wilson charges Mr..
Blake on this account with $l1l.lO.
This is a correct charge against the
Treasurer.
Item II. "Excess credit G., G. &
N. bond account" This error amount
ed to $lN.O7, and is a correct charge
against the Treasurer. 1t occurred in
the following manner, to wit: In the
settlement of 18- we had cash bal
ance of $124.07, which we brought for
ward and charged on the debit side of
next settlement under the head of back
taxes, and to clear the sheet Of this
item we gave him credit on the other
side of the sheet, also under head of
back taxes. When we charged up the
total amount paid out for the then fis-
cal year we failed to deduct this
amount for which he had received
credit, under head of back taxes. This
error was mine and not the Treas
urer's.
Item III. County dispensary funds
not charged" Mr.. Wilson, under this
item charges the Treasurer with$765. 80.
This is a proper charge against the
Treasurer. This error occurred in the
following manner: The Treasurer for
q number of years paid the city's half
of the dispenssry money directly to
the city, and we took no account of
their half. Later, by order of the
Comptroller General, we changed the
method and began charging the whole
of the dispensary money on the debtor
side of the settlement sheet, and gave
the city credit for its half on the credit
side Of the sheet. Mr.. Blake had a
balance not included in the settlement
of 1898 of $2,S6l.52; he had paid the
city its half, 81, ,430.76, and not think
ing or knowing of the new method of
settling this account he did not bring
forward the city's half to his new
Cash Book. When made up the set
tlement eight or ten months after
ward, I, of course, used his Cash Book
of 1899. I added his collections from
the Dispensary for the then current
year to the amount brought forward
and gave credit for paying the City's
half of this amount. The error was
most natural one and was discovered
aud noted before Mr.. Wilson began
his investigation, though be looked
over it and corroborated 1T. The
amount due the County (the City hav-
ing received it's portion) is one-half of
ST ,430.76, the amount not brought for
ward, or $7l5.3S. In addition to this
amount there was an error in addition
of $l00 on bis Cash Book the year pre-
vious, one-half of which would 60 to
the County, making the total amount
for which he is accountable to the
County S765.3S, or as Mr.. Wilson puts
it, $76590.
Item w. Borrowed money account.
Under this item Mr.. Wilson charges
Mr.. Blake with S957.51 as 'excess cred
it interest on borrowed money" He
evidently treats the note for $4,000
given July End. 1896, to John A. Har-
ris, and the note and interest paid by
check No. IA, amounting to 1928 81,
also to John A. Harris as identical.
This theory is certainly erroneous, and