The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1907-12-11
so EXPERTS REPORTS.
Charleston Owes Over Thirteen Hun
dred Dollars After Adjustment of
ACCOMPLISHMENTS Beer Estab-
lisl,ement Financed by the State,
Which Lost by Unauthorized Ac-
tions.-State VIII Lose Heavily.

ofduty, nlisapplication Of large funds
and loose methods Of conducting the
institution. Startling disclosures are
made and the report asserts that the
State lost many thousands OF dollars.
The company says that with oppGs-
tunity Of examining missing DOCKS o!s-
closures owarhng those JHSt eo .tsoe
would result. It submits a Olil io' 9o'-
900 for its services.
Manv irregularities and crlmlnsl-
ties are charged in the report, winch
consists ~, of $50 typewriter pages.
Far one year alone arbitrary entries
sggreerate 100000 and one book
over $4,000. Illustrating the loose
methods the report says:
UNAUTHORIZED ENTRIES.
s'In order to illustrate more fully
the extent to which unauthorized en-
tries were carried, we refer IN de-
tail to two entries in journal l, follos
123 and l24, for 5000 each, under
date of September 80, 1906, made
for the purpose Of transferring
$4,000 from the account OF the Gar,
olina Glass Company to the account
of the Richland Distilling Company.
Itappears that on April II, 1904, the
sum Of $1,000 was paid over to the
Palmetto National Bank Of Column
bia for credit Of the Carolina Glass
Company and that on May II, 1919,
an additianal sum of S., 900 was PAID
to the bank cited, for like purpose;
These amounts were erroneously PAID
bvthe Palmetto National Bank to the
Richland Distilling Company.
The cash items referred +c above
were charged on the d. ensary
books to the Carolina Glass Comp
anv's account and the wrong appll-
cation of the $4,000 was presumab-
II discovered by the auditor Of the
Carolina Glass Company during the
fall Of 1906. A refund from the Rich
land Distilling Company being unob-
tainable, the entries mentioned above
were passed on the dispensary books
without the authority, so far as we
are able to ascertain, Of the proper
officials.
"The characteristic inattention an
notated above shows that the physl-
cal condition Of the accounts was an
unknown quantity to the party or
parties responsible for their keeping,
unresponsible times elapsing before
discovery and adjustment took
place
MANY of the original invoices are
not on file. The minute book Of the
board for 1905 has been g misplaced. y
In q test of the cash receipts Of Com
missioner Crum and Tatum, says the
report, misapplication is clearly es-
tsblished. Many items appear to
have been Intentionally omitted from
the books and the company's repre-
sentative asserts that losses reach IN
to tens Of Thousands.
AS TO FARNUM's ACCOUNTS.
The pages of the report are devot-
ed to the account Of the Consumers
Beer Bottling Establishment and the
transactions of j. S. Farnum with
the State dispensary. "The account
is badly mixed up" says the report
land it seems that agreements be-
tween this establishment and the
board of directors as to the amount
of royalty to be paid the State on the
beer sold were changed at intervals
without any records Of such charges
being made:
A critical observation of the man
agement Of transactions carried on
with this company in succes i've stag
es dispels the idea that far profit
ever accured to the State out OF
the sales and repurchases Of beer.
Beer supplied bY this company to
dispensers and hotels for account of
the dispensary was billed to the lat
ter institution at prices apparently
agreed upon, although at intervals
additional invoices were rendered to
the dispensary, recharging State
profits on original purchases resold
to the State as herein indicated.
That the dispensary officials acquies-
ced to refund Of State profits is
shown by the credits given for the
additional invoices. No trace Of the
authority room which this acQuies-
ence emanated could be found.
FINANCED BY THE STATE.
The dispensary having abandon
ed these profits or royalties placed
the Consumers Beer Bottling Es-
tablishment in a positic to realize
a profit on beer obtained at first cost
from and financed by the South Car
olina State dispensary.
No agreement or contract be-
tween the State board Of directors
and this company could be located,
and it was therefore impossible to
verify the correctness Of the prices
and terms from which sales and pur-
chases originated.
"a thorough investigation of this
account with the means at hand leav-
es no doubt in our minds that this
company and it's predecessor failed
to carry out the stipulations and con-
ditions governing operations in beer
in the State of South Carolina.
"We recommend, in the inter est
of the State, thar the books and &C.
counts Of J. S. F'arnum and mis- sue
ces, ors, the Consumers Beer Bot
ting Establishment. be subjected 70
an examination with view of dis
closin:- 20 extent Of transactions m
accoUn.r for in the statements fled
with the ate dispensary commits
SION"
In the account of the Atlantic
Beach Hotel, Suliivan's Island, the
books showed that debit balance
OF S3320.95 was closed out on March
81 1905 hv transfor,;nor e.,,o +o{Lo