The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1908-10-21

ONLY Ol Gue WdlIduI VI ohO SuPoA'iSoi'
would be worthless to any n who might
purloin the same.
COUNTY TREASURER.
To the fact that the late County Treas
urer was in very bad health for quite a
long time before his death and for that
reason had to depend largely upon others
to discharge the duties Of HIS Office, is 70
be attributed no doubt, his failure to com
ply fully. with the requirements Of the
law.
Sec. 402 Of the Revised Statutes makes
lit the duty Of the Treasurer to report on
the 1st and 18th of each month to the
County Supervisor the umount OF funds
collected on account ef the County, and
the character Of such funds, also, on the
18th day OF zach month, to the Superin-
tendent OF Education the amount OF col
|lections and disbursements made by him
for the month preceding, on account OF the
poll tax and all other school funds. In
neither Of these respects has the law been
complied with.
OF so great Importance is the making OF
these reports regarded by the law-mak-
ing power that the penalty for a failure
or neglect therein, is fixed at not less than
$500.
| There Is a matter In connection with
this Office to which Jul attention has been
called, regarding which we feel as though
we could not use language too severe;
but while such Is the case we are truly
glad, In Yiew Of the heavy penalty attach
ing to such an o~ffense, that the person
most to blame can not, owing to the capac-
ity in which he was acting at the time, be
held to the strict accountability for his
conduct. .. ~
This was q clear cut violence OF q law
which has been reiterated time and again
in the annual tax levies blythe Legislature,
and which is in about these words: The
several County Treasurers Of the State are
prohibited from collecting any tax except
such as have been first entered upon the
tax duplicates Of their respective Coun-
ties, or upon the Orders Of the County
Auditors Of said Counties; and the County
Treasurer, in case any tax payers shall ap-
ply to pay their taxes against whom no
taxes shall have been entered on the tax
| duplicates, shall furnish to the County Au-
ditor the names Of all such tax payers in
order that he may enter their names with
the amount Of the tax for which they are
liable, on said tax duplicates; and any
County officer who shall fall to comply
| with, or who shall evade or attempt to
evade the provisions Of this act, shall be
deemed guilty Of q felony and upon the
conviction thereof, shall be punished by a
fine not to exceed Five thousand dollars
er imprisonment for a period Of not more
than five gears or both at the discretion OF
the Court.
While there are plain provisions OF the
law, and while the penalty prescribed for
a violation thereof, as above stated, is very
severe, nevertheless the same was In our
opinion wantonly and i~nexcusably violat'
ed in the case in question.
The facts OF the case are as follows:
A Mr.. -, engaged last summer In
building the Cotton Mill at Calhoun Falls
had working for him quite a large mum.
Der of negro men, and not wishing them
to be molested by the tax collectors, gave
to the sheriff a list Of these negroes, telling
him at the same time, that he would pay
the taxes for which any or all of them were
liable, as soon as informed Of the amount.
This list, comprising something over fifty
names, the sheriff gave to the acting
Treasurer, (the regular Treasurer being
unable to attend to his Office who without
notifying the Auditor az the law directs,
and thereby enabling him to enter the
names Of these parties on the tax dupli.
Gates, and in that way charge the Treas
urer with the amount Of their taxes, pro-
ceeded at once to issue a poll tax warrant
against each one OF them.
These warrants b. turned over to the
Magistrate who taking with him the Sher-
if went to where these negroes were at
work, organized a temporary Court and
went through the farce OF trying each n
of them, as for a misdemeanor in neglect
ing to pay his poll tax. A fine of One dol
lar and seven cents, with the costs added,
amounting to Five dollars and Seventy
FIVE cents in the aggregate was imposed
and collected in the case OF each of them:
The Magistrate, as usual, allowed the
Sheriff to collect and retain the whole
amount, less that to which he felt that he
was entitled, to.wit, n dollar and forty
cents In each case, and the portion to
which the County was entitled, II these
parties were Justly due to pay anything,
is still in the possession Of the Sheriff, al
though it has been some fifteen months
since this thing occurred.
Granting that these negroes were liable
to pay a poll tax for the year for which
they were made to pay, (Which we are not
prepared to do, in view Of all that we have
heard respecting the natter they should
not have been made to pay exceeding one
dellar and seven cents, the amount OF the
poll tax and the penalty thereon, for the
reason that they, through their employer,
had virtually come forward and offered to
nav their taxes, notwithstanding the name
of not n of them was ON the tax-beOks.