The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1911-01-11
LACRENS FINANCES
REVIEWED BY JONES
Continued from page one.)

| iteLh WAS proved py certlncate from
II. b. Humbert. county supervisor, to
the effect that on August 10. 1906, he,
as county supervisor. and j. II. Cope
land. as county treasurer. had made
note at, the Peoples Loan and Ex-
change bank in the sumo of $500, OF
which $500 was for interest or dis
count. end that the balance. $500,
was placed to the credit OF j. II. Cope
purposes.
Thereafter the governor ordered
the experts to return to Laurens and
make another investigation for this
item.
On November 6. 1910. they !led a
supplementary report. stating that ON
re-examination they found the item to
be proper charge against Mr.. Cope
land--though by another mistake they
said Il was for county purpose.
Another Report Made.
I'm my annual report for 1903 |
called attention to the fact that Mr.
Copeland was appointed county treas
urer on March IA. 1901, commissioned
| May %. 1901. and assumed the duties
of the office on July /, 1901. in that
| between March Ii and July /. in that
year, both EX-treasurer Babb and
Treasurer Copeland were acting as
county treasurer and receiving and
handling funds as such officers.
Mr.. Copeland borrowed $4,000
for county purposes Oh a note as
county treasurer, dated March l6,
1901
During the months OF March. April
and May, 1901, ex-Treasurer Babb col
lected s1.73S.3S. county dispensary
funds, which was not charged to him
land and is still due by him to the
county.
When the $S OO0 was borrowed.
March i6 1901 by Treasurer Cope
land the bank only credited him with
S5,966G5, deduct!ng S2.O33.3 .36 on ac-
count OF amount claimed as overdrart
due the bank by the county on account
OF eN-Treasurer Babb.
Refused to Allow Credit.
IL refused to allow this applications
of S2033.36 as credit i'm Treasurer
Copeland's accounts. The grand jury.
upon eN parte statements without con-
ferring with the comptrolled general
office. directed the county supervisor
to draw his warrant in favor OF John
III. Copeland, dated August 5. 1904,
to cover this amount and the credit
was therefore allowed Copeland in the
settlement for the taxes of 1907.
There Is no question but that
Copeland was entitled justly to a
credit for this amount, as he had
never received 1t from the bank,
though the county had given it's note
therefor. But there is no evidence
that the county ever received the |
benefits from this $2,033.36. 80 bor- |
rowed from the bank. but the evi- |
dence shows that Mr.. Babb took credit |
for the $2,033.36 in county warrants |
paid by the bank. and the county paid |
the bank the note for $S.0On. Thus
the county has paid out $i,U66.12 to
settle a debt of only 50 .033.36. Tn
questionably either the bank or Mr.
Babb owes this amount to the county |
The bank has refused to furnish
proper voucher to Mr.. Copeland to
cover this retention by them of $2,-
033.3G out of the loan. But as Mr..
Babb was county treasurer, the coun-
ty must look to him and his bondSmen
for those funds.
IT, therefore, reiterate Mr. Babb
owes Il balance TO the county of Lau-
rens of SO ,56i.95.
Omission to Charge.
"In my annual report for 1908. | 1
reported that there was an omission
to charge cXTreaSurer Copeland with |
$500 proceeds of note, August TO-
1906. borrowed from the Peoples .
Loan and Exchange bank for school I
purposes, uo entry of which was
made on the county treasurer's books, ,
and there was balance due by his
estate and bondsmen of $5.057 40
"An examination OF the reports ot |
these experts shows that such exam ,
nations are of little practical value,
because sHch experts are not familiar |
with the ordinary administrative law |
governmiRg the conduct of affairs to |
be investigated. and of that account
can not properly check up or verify |
even the settlement sheets. much less