The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1909-10-02


considerable work and is productive
or errors. would suggest that the tax
abstract after being closed should be
added and balanced, as il shows the
proportion accruing to each fund.
they may be audited at once and after
that all collections can simply he
created to Taxes" The number of
the tax receipt should be noted on the
abstract opposite the payers name
rather than the date as is now done
License.
All licenses should be numbered.
winch is not done at present A
license schedule book showing name
occupation etc.. should be kept. Paral-
lei columns for each year into which
is entered the license number issued
to the holder furnishes valuable in
formation for the next years collect
ions All license should be reported
by the Clerk at full value, and if there
oe any rebate on account of the pre-
vious year, he should take a recent
Tor same and present to the finance
committee for validation the same 40
any other disbursement,
Street Communication Tax.
1 could not check this account as
the stubs had ben lost or destroyed.
Fines and Penalties.
Please observe from reports the
number of unsettled cases." This ac-
count is not handled satisfactorily.
There is no record whatever of turn
ing over convicts to the county author
tiles, consequently the record is wide
open." A receipt for each convict
should be taken and posted in the.
docket and a record of guard house
sentences inflicted should be noted on
the docket by the Chief of Police.
Cases in the docket should be number
ed and fines entered on cash book
giving the reference number.
City Water Works.
On my arrival here. there was in
the neighborhood of $4,000 unpaid
water bills. There are now several
hundred dollars still due on this ac-
count. several Of them being quite old
rhe water committee after confer
ence. decided that all delinouents
must pay up and a notice was made
pubic, fixing the Goth of May as the
hnal date So far as I have been able
10 learn the number cut off in res
Spouse 90 that public.ssfon. is a surs,y
negligible quantity. There is too much
partiality or leniency. If you prefer
the berm, in the conduct of this hns,.
! ness or the fear of giving ofrense. to
I De good business methods. One prom-
] lhent man at this present moment
owes over $1G0, and ] have reason 70
| oei'eVe the water committee is fully
\ aware OF his delinquency and has taxi
en- no action In this connection II
would not be untimely to mention he
owes taxes and the Clerk holds his
check unpaid-date some time ago.
| accompany this report with rulings
Tor certain books whose adoption I
recommend. There use have been ex-
plalned to Mr.. Hurst. A warrant reg
/ ister, similar to the one recommended
Tor the city's use. bat with appropri-
ate classification of expenses, is need
ed for the Water Company.
l would earnestly recommend that
the Finance Committee require tie
Clerk to enter all claims against the
! city, previous to their being paid. on
the claim book. copy of which is
l submitted. and when approved by
said Finance Committee it would
establish permanent and Clear rec
ord Of all claims paid.
Yours respectfully,
| w. w. HARRALSON, c. p. A.
SUMMARY OF ERRORS