The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1905-01-25
Comptroller Report to
the General Assembly.
VERY STRONG PAPER.
He Wants All Officers Receiving or Dis
bursing Public Funds to Have the
Same System of Bookkeeping.
The Report Contains Other
Valuable Suggestions.

One OF the ablest and hardest work
ing officials this state has had in de-
cade is Conptroller-General Jones'
head of the tax department., an un.
envlable position in view Of the
tangled conditions that have pre-
vailei for many years on account Of
poor machinery with which to carry
out the tax laws. In his annual re-
port be takes hold OF the problems
boldly.
COUNTY TAX OFFICIALS.
With regard to county tax officials
Com proller Jones makes these recon-
neniations:
II. That a uniform system OF
book- keeping be installed for all off,
GERS charged with receiving or diSpurs-
ing public funds.
''2. That the comptroller general
be empowered to appoint an expert
accountant to visit frequently during
the year the various county officials
and make examinations Of their books.
t3. That sufficient sum be ap-
propriated to purchase the necessary
books and blanks required IN intro.
ducing a uniform system Of bookkeep-
ing.
u. That an amount sufficient to
cover salary and expenses Of an e1
pert account be appropriated.
IS. That the term OF Office OF
auditor and treasurer be sxed at four
years"
AS 10 COUNTY FINANCES.
'Dispensary FunG.-The present
law requires county boards to meet
once q month in the auditors Office
and divide the dispensary profits be-
tween the town and county. The
county auditor is required to report
the same to the state board Of con-
troll. Tnis law is practically ignored,
for we ind the county auditors, with
a few exceptions accept the county
treasurer's statement Of the dispen.
sary funds received. would recon-
mend that the law be amended requir-
ing the county board to meet as above
on the first Wednesday OF each
month.
Borrowing Money by Counties
In witnessing annual settlements we
find the county auditor, county super
visor and county treasurer in many
instances ignorant OF the amount OF
money borrowed, or they are unable
to give any dsfnite information as TO
the exact amount Of these funds until
all hands make an investigation. The
law relative to borrowed money for
county or school purposes, should be
amended 30 as to require all notes to
be signed by the county supervisor
and county auditor and countersigned
by the county treasurer before they
become q legal obligation against the
county.
Reports Of Magistrates. Magis-
trates should be required to make a
full anc complete report monthly to
the county auditor and county treas.
urer, OF all fines aud licenses collected
and pay the same into the county
treasury before warrant is issued by
the county for their salary.
Reports Of County Treasur2rs.
The county treasurer should be re.
quired by law to make a report on the
lst and 18th OF each month TO the
comptroller general, the county sup.
ervisor and county superintendent OF
education, covering his entire receipts
and disbursements A penalty should
be provided for dereliction Of this
duty.
County Supervisor.-The superVi-
sor should, under a heavy penalty, be
required to enter on the claim book
every obligation Of the county, show
ing in appropriate column its disposl-
tion by the beard OF county comnis-
sioners.
Supervisor and County Superln-
tendent OF Education.-That penal
uy be provided by law where the coua-
ty supervisor OF county supertnten-
dent OF education shall draw a check
upon any fund, un'eSs the report OF
the county treasurer shows a balance
to the credit CT that fund; thata war-
rant drawn by the county supervisor
OF county superintendent OF education
shall designate the particular fund
and the fiscal year to which 1t be-
longs. This is necessary In order tc
keep the special fund Of the county
and schools separate and distinct.
FIRE BUSINESS GAINS.
Fire business in South Carolina foi
1903 with figures OF 1902, for purpose
Of comparison:
Risk written 1908, 500, 945, l76
1902, s9o,0l4, 2l3 50; gain IS, $50,
962 II.
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