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Grand Jury
Presentments
(Continued from page one)
recommend that all county
offices make periodic reports
to the proper governing
authority, as required by
law.
We recommend that these
presentments be published in
the Jackson Progress-Argus,
official organ of Butts
County, and the usual fee be
paid for publication.
This the 6th day of
February, 1976.
Respectfully submitted,
M. W. Carmichael, Foreman
James L. Robertson, Clerk
Stanley Maddox, Asst. Clerk
G. R. Lewis
Mrs. M. L. Hodges, Jr.
Ed A. Deaver, Jr.
J. P. McClelland
Albert W. Hencely
Guy H. Howard
William L. Singley
Davie J. Grier
Paulrne Jester
C. E. Tucker
S. W. Washington
Stanley Washington
Thomas J. Wise
H. M. Hooten
Bennie Fletcher
Horace L. Cawthon
William E. Pelt
Wayne F. Dooley
Sam W. Smith
Recieved in Open Court
and ordered filed and
published, as requested. This
the 6th day of February, 1976.
Sam L. Whitmire, Judge
Butts County Superior Court
Flint Judicial Circuit
Filed in Open Court, this the
6th day of February, 1976.
David P. Ridgeway, Clerk
Butts County Superior Court
February 2,1976
Board of County Commis
sioners
Butts County, Georgia
Gentlemen:
We have examined the
books and records of the
Butts County Tax Commis
sioner’s Office for the period
July 1, 1973 to September 12,
1975 Normally our examina
tion would have been
directed at examining and
verifying the balance sheet
and related revenue and
expenditure accounts. These
accounts do not exist in the
Tax Commissioner’s Office.
There was no evidence that a
complete set of books had
ever been installed. A
complete set of financial
statements has never been
published on the Tax Com
missioner’s Office (to our
knowledge). The indepen
dent auditor’s activities in
the past have been limited to
checking the taxes collected,
unremitted, county portion
(only) of the Tax Digest as of
the end of the county’s fiscal
year. Also, calculations were
made purporting to show how
much the Tax Commissioner
had earned in commissions.
The Tax Commissioner
maintains a “Cash Book” in
which ad valorem taxes are
recorded and spread, accord
ing to the digest, as to
whether collected for the
state, county, schools, etc.
Beneath these figures, which
are periodically totaled, are
figures representing checks
issued to the various govern
mental entities for which the
taxes were collected. The
“Cash Book” is an indispen
sable record but does not
substitute for a complete set
of double-entry books. For
example, the check numbers
are not recorded in the “Cash
Book”, they are not neces
sarily in numerical order and
not all the checks issued are
entered. Checks issued for
other items are not journa
lized such as checks written
to accompany special reports
going to Georgia Motor
Vehicle Unit. We were told
that the bank account was
reconciled monthly on add
ing machine tapes which
were not kept as a permanent
record. Separate reports are
completed and sent to the
State Motor Vehicle Unit as
pertains to tags, titles,
special tags, etc. Audits of
the bank deposits proved
futile because daily or
periodic reports are not
made to show the source of
the monies deposited. Tax
monies are deposted in the
same bank account as well as
all other monies.
Asa consequence of the
lack of records, we were
obliged to journalize the
checks for the entire period
in order to (1) reconcile the
bank account, and (2) get a
grouping of the expenditures
by classification.
The County Commission
ers had previously contract
ed for an audit covering the
fiscal year ending June 30,
1974. After determining that
publication and delivery
could not be had from the
previous auditor, we were
instructed to cover the
two-year plus period from
July 1, 1973 to September 12,
1975.
The balance sheet shown in
this report is what we call
“forced”; that is when all
known assets and liabilities
were imposed, a balance
(surplus) resulted. Our ques
tion, obviously, was; to
whom does these monies
belong? The answer from the
Tax Commissioner was;
“The Tax Commissioner’s
monies”. Also, during the
period covered by our
examination, a check, in the
amount of $4,500.00 was
issued to the Tax Commis
sioner without supporting
evidence for the withdrawal.
(This check was in addition
to checks issued to the Tax
Commissioner supported by
com mission calculations).
This information came from
the check stub and a
corresponding charge of
$4,500.00 (by the bank) on the
bank statement. We have not
seen the cancelled check.
The Tax Commissioner is
“holding it as collateral”. As
to our question why the check
was issued; the Tax Com
missioner stated “it was my
money”. Further informa
tion and evidence was
requested. We were told by
the Tax Commissioner that
her personal monies were
deposited in the tag and tax
bank account back in the
1950’5. No evidence was
presented to us. We did not
feel justified in searching the
records of the 1950’5. It is
unfortunate that the officials
felt the Tax Commissioner’s
Office had been “audited”
over the past years.
Because of the items
enumerated above, as well
as the lack of internal control
over withdrawals from the
tag and tax bank account, we
are not in a position to
express an opinion on the
financial statements present
ed herewith.
Respectfully submitted,
Walker, Meadors, Garrett
and Laney
Certified Public Accountants
Macon, Ga.
Exhibit A-l and A-2
December 29, 1975
County Commissioners
Butts County
Jackson, Georgia
Gentlemen:
We have examined the
balance sheet of the General
Fund of Butts County,
Georgia, at June 30, 1975 and
the related statements of
revenues and expenditures
and exhibits and schedules
included in this report. The
Commissioners had previ
ously contracted for an audit
covering the fiscal year
ended June 30, 1974. After
determining that publication
and delivery could not be had
from the previous auditor,
we were instructed to cover
the two year period from
July 1, 1973 to June 30, 1975.
Our examination was made
in accordance with generally
accepted auditing standards
and accordingly included
such tests of the accounting
records and such other
auditing procedures as we
considered necessary in the
circumstances, except as
stated in the following
paragraph.
We did not verify the
physical inventory of capital
assets on hand at June 30,
1975, nor did we confirm
taxes receivable by direct
correspondence with the
taxpayers.
THE JACKSON PROGRESS-ARGUS, JACKSON, GEORGIA
Because of the limitations
stated above, the lack of
sufficient internal control
over cash receipts and
disbursements (except for
the Treasurer’s Office) and
inadequacy of accounting
records and procedures
(except in the Treasurer’s
Office), we are not in a
position to express an opinion
on the accompanying finan
cial statements taken as a
whole.
A report on the Tax
Commissioner’s Office will
be issued under separate
cover. -
Respectfully submitted,
Walker, Meadors, Garrett
and Laney
Macon, Ga.
EXHIBIT B
GRAND JURY
PRESENTMENTS
FEBRUARY TERM 1976
We, the Grand Jury sworn
and empannelled for the
February Term 1976, Butts
Superior Court, make the
following supplemental pre
sentments in open court.
We recommend that the
office of Juvenile Judge be
abolished and the duties of
that office be handled by one
of the Superior Court Judges.
We respectfully request that
succeeding Grand Jury con
cur with this recommenda
tion.
We recommend that these
presentments be published in
the Jackson Progress-Argus,
official organ of Butts
County, and the usual fee be
paid for publication.
This the 6th day of
February 1976.
Respectfully submitted,
M. W. Carmichael, Foreman
James L. Robertson, Clerk
Stanley R. Maddox,
Asst. Clerk
Received in Open Court
and ordered filed and
published, as requested. This
the 6th day of February 1976.
Sam L. Whitmire, Judge
Butts County Superior Court
Flint Judicial Circuit
Record High
Enrollment
At Gordon
BARNESYTLLE The
1976 winter quarter enroll
ment at Gordon Junior
College set a record high for
the number of students
enrolled during a winter
quarter.
Gordon enrolled 1,004 in
January, a 14 per cent
increase over the 882
students who attended in
winter quarter, 1975.
The student body this
quarter is the largest to
attend Gordon during a
winter quarter since the
college joined the University
System of Georgia in 1972.
The college enrolled 525
freshmen, 314 sophomores,
41 joint enrollees, seven
transients, 81 special studies
students, and 36 special
students. Men outnumber
women 553 to 451. Gordon
also has 250 veterans
attending this quarter.
Last winter 526 men and
356 women attended the
college.
The 1976 winter quarter
enrolllment fell 98 short of
the 1,102 students enrolled
fall quarter, 1975. The fall
quarter student body was the
largest the junior college had
ever enrolled in its four-year
history.
College officials expect an
enrollment of over 1,200
students during fall quarter,
1976.
Ping Pong
Tournament
February 18-19
The Jackson High Baseball
team will sponsor its annual
Ping Pong Tournament on
Wednesday and Thursday,
February 18-19, at the Van
Deventer Youth Center.
Entrance fee is $3.00. All
funds will be used to buy
Shenandoah Named Initial
Atlanta Foreign Trade Zone
ATLANTA. GEORGIA
Shenandoah Industrial Park
has been selected by Georgia
Foreign Trade Zone, Inc. as
the site for the first foreign
trade zone in the State. The
prospective zone, to be
named the Atlanta Foreign
Trade Zone, is located in the
new town of Shenandoah
within its 900 acre Industrial
Park just 25 miles South of
Hartsfield International Air
port, one of the State’s three
ports of entry.
The planned Atlanta
Foreign Trade Zone will
operate in Shenandoah as a
quasi-public utility and will
provide the State with a
facility comprised of an
initial phase of 33 acres with
a capacity of 600,000 square
feet of building space for
assembly, manufacturing,
processing, storage and
distribution. Unlike many
foreign trade zones in the
U.S. that limit their facilities
to warehousing, Shenandoah
will encourage manufac
turing and assembly in an
effort to create more jobs for
Georgia.
Now that the site has been
chosen by the sponsor,
Georgia Foreign Trade Zone,
Inc., an application will be
submitted to the Federal
Foreign Trade Zones Board
in Washington, D. C. for
authorization of the initial
zone in Atlanta. The Georgia
corporation predicts that the
Atlanta zone will be autho
rized by mid 1976 and in
operation by the end of the
year. Other zones may
possibly follow in Brunswick
and Savannah, Georgia’s
other two ports of entry.
Foreign trade zones (21 in
all) located around the
United States are established
under grants of authority
from the Foreign Trade
Zones Board in Washington,
which is Chaired by the
Secretary of Commerce.
Zones are enclosed areas
deemed outside the territory
of the United States for
U.S. customs purposes.
Foreign and domestic mer
chandise may be moved into
zones for storage, exhibition,
assembly, manufacture or
other processing. Customs
duty is not imposed on
foreign merchandise until it
enters customs territory for
domestic consumption. No
customs duty is paid if such
goods are re-exported. Do
mestic goods entering a zone
for export are considered
exported for purpose of
excise tax and duty rebates
under customs drawback
procedures. A multitude of
benefits to exporters and
importers can be derived
from proper utilitization of
the zones.
Generally, foreign trade
zones are established on the
proposition that their bene
fits will help to stimulate
commerical activities that
are in the national economic
interest. As John Da Ponte,
Executive Secretary of the
Foreign Trade Zones Board
in Washington, explains,
zones do not create imports.
“(They do, however,) en
courage the final processing
of these goods in the United
States, before they enter the
stream of commerce, instead
of in the country of export.
This means that domestic
labor facilities, materials
and components can be used
at least to some extent on
articles that might otherwise
have been imported as
completely finished products
ready for final sale”. In
Georgia this will mean in
specific terms new industry,
more jobs and an expansion
of state revenue. It will be an
added incentive to Georgia’s
industrial development.
Establishment of a foreign
trade zone in Georgia was
initiated by the Georgia
equipment for the baseball
team.
Jim Trimble and Ronnie
Dodson will be defending
their championship titles in
Flight A and B. They have
been practicing diligently
and expect strong opposition.
Anyone wishing to partici
pate in the tournament is
asked to please contact
Charlie Robison, David
Brown or Danny Blue.
THURSDAY, FEBRUARY 12, 1976
Chamber of Commerce over
one year ago. In March, 1975
the Chamber created the
non-profit corporation, Geor
gia Foreign Trade Zone, Inc.,
to sponsor Georgia’s federal
application. The board of the
corporation indicated broad
based support since it
includes representatives
from the following organiza
tions : Atlanta Regional Com
mission, Georgia Chamber of
Commerce, Georgia Depart
ment of Community Develop
ment, Georgia Industrial
Developers Association,
Georgia Bankers Associa
tion, Georgia Ports Authority
and three representatives
from the state’s business
community. This corporation
will sponsor the Atlanta
application at Shenandoah
and will be prepared to
develop additional zones as
needed.
Shenandoah is served by
the Atlanta and West Point
Railroad and the Central of
Georgia Railroad, which
assures excellent access to
Georgia’s deepwater ports at
Savannah and Brunswick.
The Atlanta zone is less
than 5 minutes from Newnan,
city of 13,000 population and
one of the State’s progressive
cities. Newnan and Coweta
County provide a diversified
industrial and labor base,
with some 5,000 industrial
jobs, as a valuable adjunct to
Georgia’s first foreign trade
zone. Newnan also affords
occupants of the zone access
to shopping, schools, medical
facilities and other necessary
services.
Shenandoah’s marketing
team, under the direction of
President Alexander
“Sandy” Simon, Jr. has
already made many contacts
with interested foreign com
panies and will continue its
marketing efforts abroad as
well as domestically.
Shenandoah is being deve
loped by Shenandoah Deve
lopment, Inc., a subsidiary
corporation of Shenandoah
Ltd., a limited partnership.
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LfOKINC BACK
NEWS OF 10 YEARS AGO
Winners announced at the
Butts County Jaycees Star
Student-Teacher and Awards
Night banquet were Rev.
Robert L. Thompson, Young
Man of the Year; Billy
Leverette, Jaycee of the
Year; Mrs. W. R. Singleton,
Star Teacher, and Larry
Morgan, Star Student.
Mrs. Annie Lee Whidby,
senior advisor of Senior Girl
Scout Troop 197, will lead 90
Girl Scouts and their mothers
on a spend-the-day mother
daughter day at Rich’s.
Marks Towles, son of Mr.
and Mrs. William M. Towles
Sr. of Jackson, is appearing
in his second consecutive
production with the Town
and Gown Player, Inc., an
Athens, Georgia theatrical
group.
Deaths during the week:
Thomas Whit Nelson, 77;
Mrs. W. Harris Craig, of
Locust Grove; Austin And
rew Mills, 64; Mrs. C. B.
Biles, Sr., 93.
News of 20 Years Ago
The Butts County Jaycees
will send a four-man speak
ing team to the Jackson
Exchange Club in their push
Much of the organization’s
strength lies in the owners of
the limited partnership: D.
Scott Hudgens, Jr., a
well-known Southeastern
real estate developer; Union
america, Inc., second largest
mortgage banking group in
the country; Herman J.
Russell, one of Georgia’s
successful builder-develop
ers and Alexander Simon,
Shenandoah’s President who.
has extensive real estate
development and marketing
experience.
Contact: Betsey B. Carter,
Assistant Secretary-Foreign
Trade Zone, Inc. Manager,
International Council-Geor
gia Chamber of Commerce
404-524-8481.
for new industry. Willie
Avery Cook, Milton Daniel,
Raymond O’Quinn and Andy
Holston will compose this
team of industry seekers.
Other team members include
Rev. Wade H. Bell, Jr., Capt.
Charles Bailey and C. B.
Brown, Jr.
Mrs. Laura McClure won
s3l at the Jackson Mer
chant’s Association Appre
ciation Day program on
Saturday afternoon, well
attended in spite of heavy
rains that forced it inside the
courthouse.
Robert Jones and Joe
Harris represented the local
Jaycee chapter at the
mid-winter executive council
meeting in Waycross.
Mr. and Mrs. Thomas
Felder Quinn announce the
approaching marriage of
their daughter, Miss Winona
Quinn, to Walter Theodore
Evans, son of Mrs. Polly
Smith Evans of Atlanta and
the late Joseph Julian Evans
of Warrenton.
News of 30 Years Ago
The Butts County Post No.
5374, Veterans of Foreign
Wars, was formally orga
nized this week with Ben
Garland as commander, Bill
Garr, senior vice command
er and Morrison McCord as
junior vice commander.
Harry Ball was named
quartermaster and W. M.
Redman, judge advocate.
David Estes has been
elected president of the
senior class at Emory
University where he is
studying library science.
Mrs. Pliny H. Weaver was
presented a Life Membership
in the Woman’s Society of
Christian Service at the
Griffin District’s Officers
Conference held at the First
Methodist Church of Barnes
ville.
Little Rosyln Laurilee
Hawkins, seven—months-old
daughter of Lt. and Mrs.
Frank Hawkins, was christ
ened at the Sunday morning
service of the Jackson
Methodist Church.
New of 40 Years Ago
Butts County Schools, with
the exception of the Towaliga
School, were closed for
several days due to poor
condition of county roads,
following a six-inch snow and
heavy rains.
Mrs. Emma F. Watkins,
83, died at her home on
Indian Springs Street. She
was born in a home on West
Third Street where the
Spencer-Buchanan Ford
agency is now located. This
home was also the birthplace
of former governor Hogg, of
Texas.
Prices at Rogers included
Gold Label coffee at 23 cent a
pound and Tellam’s peanut
butter at 15 cent a jar.
Miss Helen Head, student
at Shorter College, spent the
weekend at home, as did
Wilfred Thornton, student at
Duke University.
Miss Elizabeth Merritt,
teacher in Warrenton public
schools, also was home for
the weekend.
At the Princess Theater;
Dick Powell and Ruby Keeler
in “Shipmates Forever” and
George O’Brien in “The
Arizonian.”
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