The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1908-10-21
We find that there q In the hands Of the

We find that there d In the hands Of the
Judge of Probate and Master, EACH a con-
siderable sum of money, amounting In the
to several hundred dollars.
made up of small sums left over in the
and distribution OF estates
that have gone through these offices, which
belong to various parties whose where
abouts are unknown.
The greater part Of this money has been
handed down from one to another OF the
predecessors OF the present incumbents,
extending back for quite a number OF
years.
The great probability is that the bulk OF
this money will never be called for by the
persons entitled thereto.
The suggestion which we would make is
this:-That an Act be passed by the Leg
islature directing that this money be
turned into the County Treasury, for the
use of =. 9 County, with a full statement OF
the ca.~. in which the amounts, respect
lively arose, the names Of the persons, so
far as known, to whom the money belongs,
etc., with the stipulation that the same
shall be paid to the rightful owners when
called for, upon satisfactory proof that
they are legally entitled thereto.
The County Treasurer should receipt the
Judge of Probate and Master for the
amounts turned over by them respective
ly. This, of course, should be a law gen.
eral in it's application, as we have no doubt
a similar state Of affairs exists in other
Counties. -
COUNTY SUPERINTENDENT OF
EDUCATION.
= This officer has, 80 far as practicable,
carried out the law in the management OF
his Office.
There are some duties required Of him
which are 'impracticable, in that the laws
prescribing them to have been enancted
upon the assumption that the money for
running the public schools is collected and
in the County Treasury before the begin
ming Of the scholastic year. Whereas, as
a matter of fact, the schools have all
closed before the money for paying the
teachers has been collected-we being q
year behind in the matter Of collecting
taxes.
COUNTY AUDITOR.
The papers and many Of the records In
this office are in rather a confused and un'
satisfactory condition.
This, however, applies to most OF the
other Offices as we'll, which, as stated In
the case of the Office Of Clerk Of Court, Is
largely due to the fact that suitable places
could not be had for keeping such records
pending the erection of the new Court
House.
It Is to be expected, however, that once
the Court House Is finished and occupied
by these officers, that the papers and rec
ords belonging in their respective offices
will be more neatly and systematically ar,
ranged than has been the case heretofore
As is true Of the Superintendent Of Ed,
ucation, so is it Of the County Auditor
many Of the duties required Of him are
of an impracticable nature.
For instance, he is required, in taking
returns for taxes, to enter upon the orig
inal return and thereafter in the tax dupli'
Gates the school district In which the tax
payer resides /; this he can not do, for the
reason that possibly not one in fifty, and
especially the negro taxpayers, knows in
what school district he lives.
And hgain he is required on the expira-
ton Of the time for making tax returns to
make out and forward to the Board OF
Trustees of each school district a correct
list Of polls returned from thei~ respective
districts-this Is impracticable for the
same reason. 3
But there are certain other duties en-
joined upon him that are practicable,
which he has overlooked or failed to dis
charge.
Section 1O2 of the Revised Statutes
makes it the duty of the County Auditor
and County Treasurer to have a full and
final settlement as;to all tax executions H.
sued by said Treasurer, within twelve
months after the expiration Of the time
allowed by law for the payment Of taxes
in any year, and Section 1OS provides that
all such executions as shall have not been
collected for any reason, shall be filed In
the Office Of the County Auditor within one
yaar from the expiration Of the time for
payment aoithoun penalty OF the taxes for
the collection Of which the executions are
issued. And it further adds that the Au-
itor on the filing Of said executions shall
receipt to the County Treasurer for the
same, giving the name Of the party
against whom the execution Is issued, the
kind and location Of the property, the ma
ture of the Sheriffs return, etc., and he
shall at the same time furnish a duplicate
Of said receipt to the Secretary Of State as
agent Of the sinking fund commission.
In fact the tax executionsis issued for 1906,
are still in the hands Of the Sheriff, not
withstanding more than fifteen months
have passed since the expiration Of the
time for paying taxes, without penalty,
for that fiscal year, when the law requires
that the same shall be returned within
ninety days. While in this matter the
Treasurer and Sheriff are chiefly to blame,
we think a portion Of it attaches to the Au-
ditor as well, as he should have demanded