The leader., 1905-06-28


Respectfully,
WRIT ADAMS,
State Revenue Agent.
This report was in turn trans
mitted by the Governor to the
Board of Supervisors, about the
first Monday in May, and has
since remained on file in the Office
of The Chancery Clerk.
Inasmuch as there have
been numerous statements current
since the report was fled, some Of
them sensational in character and
very wide of the mark, The Lead
'er has deemed it proper to pub
lish the report in full and make
some statements in connection
Herewith, which will be of inter
est to the general public, and
especially to the people Of Lincoln
county.
In order to do this and at the
same time be as fair and just to all
parties directly concerned as
practicable, it was necessary for
the editor of The Leader to first
obtain some information from the
State Revenue Agent and his dep
futy, Mr.. Galloway, which is not
brought out in his shorG official
report. In fact, the report, on
its face, is actually misleading as
to the scope of the Revenue
Agents investigation, which we
attribute to inadvertence or mis-
understanding, rather than design.
For instance, the grand jury want
ed complete and thorough inyes-
tigation and auditing of the coun-
ty's books, as evidenced by its
request; and from the. report sub
mitted by the Revenue Agent to
the Governor, one would naturally
infer that such investigation had
been made; yet upon inquiry of
Mr.. Adams on this point by the
1
editor Of The Leader, it is learned
that the only officials ! books ex-
amined to this date are those of
the tax-collector and treasurer.
There is no specific mention of the
treasurer's accounts in his report,
but in the correspondence refer
red to he states that these we're
examined and found o. X.
The shortages reported, refer
exclusively to the Office of tax-col-
Iector. It is learned from Mr..
Galloway, who conducted the in
vestigation, as far as it has gone,
that the sheriff's accounts as to
fines, forfeitures, jury tax, State
witness fees, etc., have not yet
been examined, and that this in
vestigation will be completed some
time during the year.
It was further learned from Mr..
Galloway, that by far the larger
part of the shortages discovered
we're caused by the several tax
collectors named in the report fail
ing to turn over the excess of all
money in their hands realized on
delinquent tax land sales, in cases
where such lands had been re.
deemed by the original owners, OF
the money properly reverted to
/ the county. To explain more
/ fully, the Code provides chat
whore lands are sold for taxes and
Ibid off at an amount greater than
the taxes, costs and damages, and
|afterWard redeemed by the origi-
nal owner within the two years
limit, the excess shall be returned
nv thp fax eoIIpcfar Ia the Dur.
chaserwho bought it at the fax sale.
If such purchaser fail to claim il
within two years, chapter A ol
the Acts Of 1896, provides thai
the excess is to be turned into the
county treasury, on the warranl
Of the Chancery Clerk and it car
then be recovered only by an or.
der Of the Board of Supervisors
Chapter AZ Of the Acts Of 1896
] further makes it the duty Of tax.
collectors On the first Monday d
every March, ol within ten days
succeeding. to pay into The county
treasury all such excesses which
may have been il their hands fol
1.-TWO years, and requires tax-collec
ltors having any such funds Of
hand when they retire from ofiet