The courier-index., 1917-10-19

tlement $500 !
 Total .249.65 i Balance on hand $92. .691. AS 1
 This amount we found in custody of the following banks for the follow i ing amounts: Bank of Marianna S22, ,3S9. .49 McClintock Banking Co., 22,3S9 49 l Peoples Savings Bank---- 22.3S9 49 1 Lee Co. Natl. Bank-------- 22,389. 49 1 Bank of Haynes 100000 l Bank of Moro--------- 100000 Checking account. Bank of
 Mariana 1.91O.25
 We checked up the funds and dis bursements of Road Improvement | District No l, and found the bills ! and cheeks paid in liquidation to tall i ly to cent. The books of the sec retary kept in a correct, systematic 1 method We found from the receipts l and expenditures kept by the custo- dian of the funds-The Bank of Ma l rianna-that after the settlement of the Collector in July, there was to the credit of the district on those books, the sum of s17,S59.8O. Less i amount of checks drawn on account l since, S11,117.06. Leaving to the credit of the district $6.742.06. This | amount together with the commuta- tion tax to be collected, should give the district ample funds for all pur- poses with an economical admins ! tration which we must say we do not think it is getting at this time. While 1 there is no direct evidence of wrong doing, yet there is a looseness in it's 1 management that should be remedied 1 < x.-tl1 h<1 <xf, T<<,. For instance, all bills are made out i for and at the instance of the over ! seers of the several districts, for | time. labor and purchases, paid by | the Secretary upon presentation with ! out question or verification. It seems | to us that all accounts and bills | against the district should be verified | under oath and passed upon by the Board Of Commissioners or it's Presi- dent before being allowed and paid Just as accounts against the county are presented to the County Ciurt under oath, then verified by the Judge, and if found correct, ordered paid. In fact we find that there is no individual responsibility attached to anyone handling the road fund. No security, no bond for it's safe keeping or judicious expenditure. and this fund, with the communication tax collected, amounts to about S40,- 0O0.00 annually We find by the ex- animation of checks paid for labor and services that TWO overseers in the western part of the county for the past six months-SUMMER MONTHS AT THAT-have drawn out of the road fund over s3,600.00, presumably for work. They might have armed it, we can't say-and how, we don't know-they may have been concreting or macadamiZing their roads perhaps-we are not pre- pared to say-but even if they did honest work, it was not fair or just to the other districts of the county for the board of road commissioners to allow such expenditures of the road fund on two districts, to the | neglect of the others. There is evi- i dently something wrong, unfair or unjust in the procedure.
 In listing the school warrants, we | noted that as general thing the interest of the schools was seeming ly well guarded, with few exceptions, by the Directors. Some are rather exorbitant we think. in their charges for enumerating the scholastic popu- lation of their districts We noted | that there were no warrants turned | in or cancelled for Special School 1 District ''B". Moro The law as to | the expenditure of the School Funds | requires, as Your Honor knows, that | every warrant shall state specifically | for what purpose it was drawn, but | in this instance there are no warrants | in evidence to show what disposition | has been made of the funds in that | district. ~J
 In examination of the delinquent | tax list we find quite a number that ! can and should be collected. which | we compiled to call the attention of | the Collector to and will leave with | him for that purpose.
 We listed the cancelled school and ! county warrants and in conjunction i with the County Judge burned them | This list we left in the hands of the i County Clerk for preservation as re- quired by law.
 We found the books and accounts | in the County Clerks office we'll and methodically kept. and credit to the Clerk and his deputy We also found the County Treasurer's books, l in the hands of Deputy Hugh Nixon, | in fine shape and the interest of the office apparently we'll looked after.
 We also found the books of the ! Circuit Clerks office in the same good order and the affairs of the office seemingly well administered.
 We return thanks to the several officials of the offices examined for courteous treatment and assistance rendered in the discharge of our du- ties All of which is respectfully sub mitted.