The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1913-10-18
The statement follows

Dear Sir: | ann in receipt Of your
valued letter of the 9th inst, and re-
ply To your questions as follows:
l. This Office does not check over
the tax duplicate as prepared by the
auditor for the purpose OF ascertain
ing whether or not all property in the
county is returned for taxation, and
has no means of readily detecting
whether or not any property i'm the
county has been omitted from the tax
duplicate either Intentionally, or
through carelessncss. II does charge
the treasurer with the aggregate
amount of taxes to he collected as
shown by the tax duplicate prepared
by the auditor from the returns. IL
then credits the county treasurer with
the amount of cash turned over as
taxes collected and the amount of
nulla bora taxes returns produced
ny him. showing that ne has been un-
able to collect the taxes charged
against him therefor. The treasurer
IS also REQUIRED to make monthly re
turns OF his collection of taxes sworn
to by him and the aggregate amount
OF these collections should tally with
the net amount charged against him
on the tax duplicate. after dcducting
thercfrom the amount OF taxes return
cd as nuila bona or i'm the hands of
the sheriff for collection I'm this way
the treasurer Is held accountable for
all taxes charged upon the tax du-
plicatc. The treasurer Us forbidden
By law from collecting any taxes not
charged upon the duplicate. The law
provides that ii II is discovered dur
ing the time for the collection of
taxes that any property has been
omitted from the tax duplicate or
not returned for taxation. an addi-
tiOnal return can bc made To the
auditor upon the auditor furnishing Il
copy of such additional charge to
the county treasurer: ne is then au~
thOrized To- collect the same. These
additional charges against the coun-
~ treasurer are reported by the coun-
~ auditor to the COMPTROLLER Gen
eral ana added To the amount
charged against the county trcasur-
rr ON the tax duplicate. 1T is of
course possible. II there were collusion
between the county auditor and coun-
irgaenrar fnr tuNae a.. D., ,nlIcr,cH
ty the county treasurer i'm addition To
those charged against him ON the
tax duplicate. I;ut this is not likely
to occur. and should such a case arise
the county treasurer would be liable
To- indictment and severe punishment
and his bond would he responsible for
the amount of taxes SO collected.
Answering your second question. /
will state that this office does keep
complete record of all taxes collected
iu each county. as shown by the
sworn reports of the county trcasur.
err and the annual settlements 1t IS
possible for a county treasurer 10 col
leCt money for fines and penalties
turned over 10y the magistrates or
licenses paid him which are not
charged ana not To- bc charged
against him ON the tax duplicate;
and if hc fails or omits To make
these charges against himself i'm his
cash receipts. the auditor anil Comp
trOllcr General might never know of
Il unless Ia was discovered 10y the
grand jury iu checking over the books
of the MAGISTRATE ard discovering
discrepancy between the fines and
penalties turned over by them to the
thereof. The law does require the
magistrate to report Co the county
auditor thc amounts col nucs and
penalties turned over to the county
treasurer. and f this r dome tho, .
may br easily checked over We do
check over the tines reported hy the
clerks Of court and sheriff us ha,nr .
been turned over 60 the county treas
urcr. aud We compare thc books of
IN" treasurer ANA of thc clerk of
court os O" such cutrics. Tut This is
"a matter which the grand jury should
especially loot into. The easiest and
m"st frc1ucut woy iu which lhc pub
hc funds Urc spuudcrcJ or mnop-
piled ia in their disbursement iu pay-
mcnt "i Improper o' t&tavu.1ut
claims. This matter is one with
which thc COMPTROLLER omcc can do.
nothing unless it b. called to their
attention. The auditing ouicc mcr,I,
looks ut tho warrant ot tho county
commissioners cor the county uta.ur-
cr for the putposc Of sccius that th,
couutv treasurer w.ts authorized to