The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1903-11-11
NO. IA

thereof two checks amounting to
$533.6S.
L further find that Mr.. Babb paid
Mr.. Copeland, on November 80, 1901,
1,124 46, by check on the Loan and
Exchange Bank. It now appears that
on December (see statement of grand
jury) Mr.. Copeland refunded the $7l282
which would Still leave Mr.. Babb as
having overpaid Copeland $627.29, as
appears by the statement brought
down to March Is, 1901, and made No
yember 27, 1901.
| bag to set forth here the statement
of Mr.. e. b. Wilson, who made up the
settlement with Mr.. Copeland for the
taxes Of 1901.
Mr.. Wilson was ac6ing as special &C.
countant, under my direction, as au-
diting clerk. Mr.. Wilson's statements
"The settlement with County Treasu-
rer Copeland, Laurens County, for
taxes of 1901, was not approved for the
following reasons:
First: The treasurer claimed credit
for $2,033.O3, for which he could pro-
duce no voucher. Comptroller General
Jones, then auditing clerk of the Comp
troller Office, had Investigated the mat
ter and instructed me not to allow
credit for this item until thorough
estigatirn had been made.
Second: The school vouchers 70
not entered ou the school record book
aud L did not check them, as L did not
have the time to enter them on the
proper book. The foreman of the grand
jury and the county auditor had
checked these Vouchers, where they
were entered on small book used by
the county treasurer, and the foreman
OF the grand jury certified to the COR
roctnesS of the account on the face of
the book, and the county auditor gave
me a separate certificate as to the corr
rectness of the account allowed the
amount in the settlement, basings its
correctness On the certificates fur
nished me 10y the two officials named
above, and gave instructions that these
vouchers be entered on the proper
book.
During the month of September Of
this year, Col. ID. II. Wise, Of Aiken,
under Instructions from Comptroller
General Jones, went with mo to Lau-
rens to look into these accounts. We
checked the school vouchers for taxes
of 1901 and found errors amounting to
nearly $4,000.
N IN nt,S ,nI Il Nd hpS
half Of the night reviewing the books
and accounts, and had reached the con-
clusion that it would take at least six
or eight weeks to thoroughly straight-
en- them out and reach a correct result,
and SO reported to the Comptroller
General, and so stated to a committee
of the grand jury, whose presence we
had requested.
Ia the grand iury's presentment,
Paragraph 10, they refer to a memo-
randum which was made by me on
one of the settlement sheets of 1901
taxes, Further investigation pend
ing" This note refers to the dispen-
sary matter, which is in confusion, and
to EX-Treasurer's Bahb's accounts
generally, and to the $2,O33.63 matter,
as above referred to-"
In paragraph the grand jury said:
"We have examined the books Of the
county officers and find the
books we'll kept" | hardly think this
refers to the county treasurer's books,
as ] cannot say that | found them in
gooi condition. | regret that the ap-
preparation Of $500 TO examine the
books of county auditors and treasu-
rers OF the State is exhausted and l.
have no funds TO make a complete in
vestigation at this time.
In paragraph No. of the grand
jury's prosentment they make it APP
pear that they found q mistake in the
settlement between EX-Treasurer Babb
and the present treasurer, Mr.. j. FL.
Copeland, OF $2,033,33.
They explain that EX-Treasurer
Babb had overdrawn his account at
the Loan and Exchange Bank, $2,003.00
or about that amount, and that he and
the county supervisor drew from
Treasurer Copeland's account at the
Enterprise Bank to pay the Loan and
Exchange Bank Mr.. Babb's overdrLft.
IL this is true Mr.. Rabb is accountable
for the amount for he received credit
for the vouchers he paid when he made
the Overdraft at the bank. Mr.. Babb
got credit for the amount he overdrew
In his settlement by the vouchers, and
the grand jury would give Mr.. Cope
land credit for the same items, there
by losing the county OF Laurens about
$1,000. There is no source from which
Treasurer Copeland can get voucher
for this amount, unless, after 3 thor
ough investigation, it is found that
Mr.. Babb did not get credit for the
county commissioners check paid with
the money furnished him by the Loan
and Exchange Bank.
There is no disputing the fact that
Treasurer Copeland is minus the
$2,033.6S, but before he can get credit
for it Mr. Babb must be charged with
this overdraft of S2,003, or otherwise as
| said before, the county of Laurens,
will lose that amount.
In another place the GRAND iury @ ,id.