Newspaper Page Text
[concluded from first page]
EXHIBITA.
Lyons, Ga,. Feb. 25 1911.
To the Honorable Grand Jury.
Tooui 1)8 County Superior Court,
February term, 1911:
Gentleman —We the Committee
appointed by the Grand lurv at
the August, term, 1910, Toombs
County Superior Court, to exam
ine the books of the county offi
cers, beg to report as follows: On
account of Chairman’s not call
ing Committee together eariier we
are unable to make a thorough re
port.
Tax Rec eiver’s Books
We find the Receiver’s Books
neatly kept. There seems to be a
lesser amount of dogs returned
than there are in the county, also
a lesser acreage of land than there
are in the county. Your Commit
tee would suggest that the Receiv
er search more fully into these
matters.
Tax Collector’s Books.
We find the Tax Collectors
Books correctly kept, and as fol
lows :
To amt. of taxes on digest, J2:t,252.*9
By amt. collected and turned over. 17.682.81
Leaving a balance of. $5,570.08
County Treasurer’s Books.
We find the Treasurer’s Books
correctly kept, and as follows:
Aug. 3, 1910—To bal. last book com.. $8,847.91
To amt. reed, from VV S. Harden.
Tax Collector. 11,235.31
To amt. int. Toombs County Bank,
January 1. 1911. 68.88
Total. $20,152.10
Paid Grand Jury. Aug. term. 1910. $230.00
Paid Travers Jury, Aug. term. *' 526.00
Warrants paid to Feb. 15. 1911, 9,572.31
Bal. on band to Feb. 15. " 9.823.79
Total. $20,152.10
ordinary’s BOOKS.
We find the books neatly and
correctly kept.
Road Funds—To bal. on band July 31, 1910. last
book committee's report $655.62
To amt. reed, to Feb. 9th. 1911. $16,799.54
Total. $17,455 16
By amt. paid out to Feb. 9. 1911 $16,255.40
To bal. on band, $1,199.76
Sheriff’s Books.
We have examined the books of
the SherilT and found them in
good condition.
Clerk’s Books.
Your Committee examined the
books of the Clerk and found them
neatly and correctly kept.
Coumty School Commissioner’s
Books.
Your Committee did not go into
examination of these books.
We desire to thank the officers
of the county for the courteous
manner in which they assisted us
in the examination of the books
found in their respective offices.
R. B. McLeod.
W. H. Harrison.
H W. Neal.
Committee.
EXHIBIT B.
Lyons, Ga., Feb. 27, 1911.
The Grand Jury of Toombs Coun
ty, Superior Court, February
term 1911.
Gentlemen —In accordance with
appointment I herewith submit re
port of my Audit of the accounts
of former County School Commis
sioner I. H. Corbitt, covering the
period from Oct. 15th 1909 to Sep.
IstlOlO.
While this report is not as full
and complete as I would like it to
be, it is the very best that could
be done under the circumstances.
I have no hesitancy in saying that
there was neither the semblance of
order, system or honesty in the ad
ministration of this very import
ant office; which disbursed over
$10,000.00 during the ten and a
half months of Corbitt’s incum
bency.
From the information I was able
to secure from these miserable rec
ords, I submit the following:—
Exhibit A. —This shows the re
ciepts in detail of all the moneys
coming into the hands of the Com
missioner, amounting to $16,500 -
78 Os this amount $528 12 was
from former Countv
Schnol Commissioner McQueen
$9 087 00 from State Treasurer,
(which was confirmed by letter
from State School Commissioner
in response to mv inquiry) and
$7,000 00 borrowed from t he Banks
of Lyons. Ga. You will note that
it cost the School Fund $404 90
discount to get this money, it
doubtless being necessary on ac
count of the State funds not being
available.
Exl bit B—Shows loans for
nioii*-v sorrowed from the Toombs
County Bank by former County
School Commissioner, amounting
to $4,078 02, which includes inter- 1
est, of S2B 20 as the notes were not I
paid at maturity.
Exhibit C.—Certif. of indebt-.
edness (due bills) issued Dy form- j
er County School Commissioner
P. A. McQueen, and paid by Cor
bitt, amounting to $3,251 35. 1
am unable to find any record of
these due hills, except the certifi
cates themselves. The issuing of
these certificates should be dis
couraged all possible, and it would
he preferable to borrow the money
to pay the teachers, as I notice
from the memorandums on the
back of some of these certificates
that the teachers who were forced
to have money paid a very high
rate of discount to get them cash
ed ; which to say the least is a
hardship that should not be im
pnged upon them out of their very
small salaries. If the exigencies of
the occassion requires that these
certificates should be issued, they
should show the service rendered,
and by whom, and at what school.
They should be countersigned by
the Chairman of the County Board
of Education, or some other offi
cial and a proper record kept of
them Had this been done I could
have shown the financial standing
of each school, or charged them to
the account to which they right
fully belonged. I find that due
bills have been issued to parties
that I am satisfied have never
taught school in the county, but
there is no evidence on the due
bill for what it was given. Yon
will note from this exhibit that I
have marked nine of these entries
thus * ; these were issued to P. A.
McQueen by former County School
Commissioner from May 7, 1909,t0
Aug 19th, 1909, amounting to
$514.00; covering a period cf three
months and twelve days, on a sal
ary of SO2 50 per month. Further
comment is unnecessary.
Exhibit D. —Certificates of In
debtedness issued by I. 11. Corbitt,
and paid by him amounting to
$348 75, making a total amount
of due bills paid bv Corbitt of SB.-
6 0 10. My remarks under Exhibit
“C” apply if possible with more
force to this, as Corbitt seems to
have given these Due Bills under
any and all circumstances.
Exhibit E.—This shows amounts
paid to various schools of the
county, giving the official or teach
er that received same, and is 9elf
explanatory With this informa
tion together with the list of due j
hills paid as shown in Exhibits
“E” and “D,” the present County
School Commissioner should be
able to determine the standing of
each school and teacher financial
ly-
Exhibit F.—lncidental Expens
es: I see no reason for criticism m
this account; it appears to be
reasonable. Dr. E. P. Bomar,
Chairman Board of Education, in
forms me that the $25.00 charged
to this account for expenses of
Corbitt attending State Meeting
at Athens was authorized by the
Board
Exhibit G—This shows the
amounts drawn by I. H. Corbitt,
County School Commissioner, dur
ing his term of office, and applied
to his personal use. See exhibit
“I” for netails of his shortage bas
ed on these amounts.
Exhibit H.—This is a Recapitu
lation of the RECEIPTS and DIS
BURSEMENTS by I H. Corbitt,
and is a consolidation of the fore
going Exhibits.
Exhibit I—This shows in de
tail the amounts chargpahle to I.
H Corbitt, and the amount due
him for salary during his term of,
office, which chows a SHORTAGE '
OF $982.75, which can lie proven
beyond a shadow of doubt.
I fail to find from the very
meagre Minutes of the hoard of
Education [of which Corbitt was
secretary] where Corbitt made the
required Bond. The only reference
to the matter being in the Minutes
of Oct. 15th. 1909, as follows: ‘‘The
Board of Education unanimously
elected 1 H Corbitt C. S. C to
! tili the vacancy caused bv the
• -ignation of P. A. McQueen.
He was required to give a four
thousand dollar bond.”
Furrln r in connection with this
matter I submit the following
from the Minutes of the Board of
Education under date ot|Sept23rd,
1910: “The Toombs Countv Board
of Education met at the office of
the Board at 10 a. m. with all
I
This Lyons progress. MARCH iu mi
I i
X
* <►
April sth, 1911
O i «
o < ►
<I < ►
* *
1 ■■ •
o < *
o < ►
o < ►
<> < ►
i 1 Let above date remind you that deposits in our Savings Department, ;;
o O
! I when made on or before the FIFTH of ANY month draw interest from the !;
FIRST day thereof, and that the time to place idle money safely at interest is L
When You Get It. This should appeal to Farmers who still hold a portion of ”
“ the 1910 cotton crop, and to others making collections at this season,
<► < f
;; ;;
o Four *per cent, and SAFETY for your idle funds is what we offer. ;;
1! While we reserve the right to require 60 days' notice as to a withdrawal, it is ;;
<• also true that we have never required such notice in the more than SIX ;;
YEARS that our Savings Department has been operative, and that our policy ;;
of keeping a strong Cash Reserve makes a deposit in our Savings Derartment ;;
<• - practically available on demand. “
<>
“ Procrastination is the thief of time. Deposit your money WHEN “
j; YOU GET IT. Bank with us BY MAIL. “
o < >
,1 < •
-1 < >
<I < >
<1 < ►
II < I
II . < ►
II < ►
IJ yTTTB J k
■■■III jnM If w A klf 11 Wf -4m vB N ■ r
Wi vn jUf M fiß Bv BT* B v H .
w m. BBy» V r p w j » v|
J 1
B 9 B “ BHISUBPBB
<i <i
♦
members present. State School
Commissioner M. L. Brittain was
present to confer with the Board
about Educational matters of the
County, and particularly with re
ference to County School Commis
sioner I. H. Corbitt, it appearing
from the facts brought to the at
tention of the Board that said
Corbitt had absconded to parts
unknown on or about Aug. 30th,
1910, carrying with him funds
properly belonging to the School
Funds of Toombs county, a Com
j mittee consisting of J. E. Schum
-1 pert and C. C. Anderson were ap
pointed to examine papers and
vouchers left behind; this com
mittee was empowered to em
ploy an Auditorif it was deemed
necessary, and requested to
make every effort to get the facts
in the case and find the financial
condition of the School Board. It
was deciled that the Chairman
notify the proper authorities of the
supposed embezzlement of said
Corbitt and to secure his return,
and the restitution of the funds
by reward or otherwise as might
be necessary. It was also decided
to declare Corbitt’s term of office
was vacated by malfeasance and
terminated cn Sept. Ist 1910.”
The Minutes of tho meeting of the
Board under date of Oct. sth 1910
has the following of this subject:
“The Committee J. E Shumpert
and C C. Anderson appointed to
examine the books and papers of
I. H. Corbitt, County School
Commissioner ask for more time
and was granted .” Here the mat
ter seems to have rested so far as
the Minutes would indicate.
As to who is responsible to the
county for tho manner in which
' former County School Commiss
ioner Corbitt conducted his office,
and for the lax manner in which
the matter was handled after it
was known or believed he was
short in his accounts, I leave it to
your honorable body to determine.
Respectfully,
F. F. Goddard,
Public Accountant and Auditor.
Approved :
S. A McColsky,
\V. C Oliver,
M. M Coleman.
Committee.
exhibit c.
To the Hon. Body, the Grand Jury of Toombs
County. Feb. term. 1911:
We your committee appointed to examine
1 and report upon the County's property, beg to
report as follows:
We have visited the convict camp, and flrd
the camp ground, tents, kept in very
good and sanitary condition. We find three of
the convicts not able to do hard work, one of
whom is almost a burden on the county. We
find three mules unable for hard work, two of
which have been so for some time We visited
the county farm, and find it well kept and in
good condition. We also examined the court
house and jail, and find both in good condition,
except the water works and some of the
doors of the jail in an imperfect condition.
We find 31 convicts. 4 guards, and property
estimated as follows:
112 is acres land. 25 cultivation, valued $3,375
18 good mules, valued at $275 per head. 1,950
7 mules—4 blind. 3in general bad con
dition. $75 each, 525
10 wheel scrapes. 250
2 road machines. too
1 road drag, supposed. 75
2 stump pullers, too
1 road packer, not in use. 300
1 clipping machine, 8.50
1 convict car. in use. 500
t two-horse wagons. 120
2 one-horse wagons. 30
13 sets double harness. 162.50
2 saddles. 12
4 shot guns. 80
6 dogs. 100
Axes, shovels, picks, etc.. 45
30 bedsteads and clothing for same. 224
10 tents, 200
3 building chains. * ' 25
2 cook stoves, utensils, dishes, etc.. 35
50 gallons syrup. 20
400 lbs bacon. 36
Clothing, blankets, etc., not in use, 25
2 road plows. to
1 car feed reported by road supt. at Lyons. 600
Making a total of. $12,538
We recommend the three mules in bad con
dition be disposed of to the best advantage.
We also find road packer valued at S3OO not
being used; recommend it be disposed of if
not needed. We recommend the waterworks
and doors of jail be repaired at once. We
were also informed it was some trouble to get
the county's physician to attend the convicts
as needed. We recommend it be properly
looked after. S. A. McColsky. |
W. C. Ol.ivbb. >■ Committee.
T. J, Cocbsby, T
EXHIBIT I.
I. H. Corbitt, County School Commissioner, Toombs Countv in account with
Board ot Education Toombs County : * 1111
1909 DR,
Nov. 4 —To check No. 2, Toombs county Bank, favor self S3IOO
16 To check No. 5, Toombs county Bank, favor self "III" 67 00
Dec. 3 To check No. 6, Toombs county Bank, favor self 30 00
14 To check No. 7, Toombs county Bank, favor self '""III 30 00
31 To check No. 10, Toombs county Bank, favor self II!II I 15 00
Jan. 5 To check No. 20, Toombs county Bank, favor self..rilllll. 75 00
Feb 2 To check No. 28, Toombs county Bank, favor self IIIIII" 80 00
25 To check No. 49, Toombs county Bank, favor self.. 1111" ’ 7 17 00
Mch 8 To check No 63, Toombs county Bank, favor self II I 76 00
April 1 To check No. 83, Toombs county Bank, favor self I 78 00
6 To check No. 1, First National Bank, favor seIfHIII IQO 00
13 To check No. 3, First National Bank, favor J. F Kelly 10 00
14 To check No. 4. First National Bank, favor W. T. China ChV 75 00
27 To check No. 5, First National Bank, favor VV. T. China’ Chr’ ,7 00 00
Aug.2s To check No.-. First National Bank, favor Cash. - _ 650 00
CR. ggg QQ
Sept I—By salary from October 15th, 1909, to September Ist 1910
10 months and 15 days, at $750 per annum ’ ’ 656 25
Leaving a shortage nr overdraft of iooo^
INFORMATION.
Drew cash from Toombs County Bank ... $2 00
Deposited in Toombs County Bank, Personal account ->9 00— ill OO
Deposited in Toombs County Bank, Personal account 67 00
Drew cash foom Toombs County Bank, Personal account * $156 " w
Deposited in Toombs County Bank. Personal account.l 28 60 30 00
Drew cash from Toombs County Bank, Personal account--.'' $3 00
Deposited in Toombs County Bank. Personal account. _" ‘>7 00— 30 00
Drew cash rrom Toombs County Bank. Personal account
Deposited in Toombs County Bank, Personal account!!!!! «.'= AA
Deposited in Toombs County Bank, Personal account I a OOO
Deposited in Toombs County Bank, Personal account-ill"!! 70 00
Deposited in Toombs County Bank, Personal account-11111111 7600 »J
Deposited in Toombs County Bank, Personal account'!!!!! ’ 78 00 0
Deposited in First National Bank, Personal account IIIIII!!' 100 00 ||
Paid bis personal account ~ W 00/
Deposited in Toombs County Bank, Personal account —III"!.I. 75 oS
Deposited in County Bank, Personal account °OO
Drew all the cash in First National Bank, with the exception of sl6 *
and a few days thereafter left for parts unknown ’ @59 00
Showing disposition made of all amounts drawn by him. $1 589.00
Lyons. Ga.. Feb. 21. 1911.
We your committee to examine the various
Justice's and Ex-Ofticio J. I*.‘s books, beg leave
to make the following report, to-wit:
We find the books correctly kept except the
following J. P. and Ex-Officio J. P.: W. L.
Findley. J. P.. are correct except costs not
properly itemized and judgments not properly
filled out. Also find 1403, J. C. Banks. J. P..
correct, except some cases not properly
stated and dated.
R. L. Page. i
F. E Long, -Committee
J. B. Anderson. »
EXHIBIT H.
Consolidated statement of receipts and dis
bursements of Toombs County School Funds
by I. H. Corbitt, County School Commissioner
from Oct. 30. 1909, to Sept. 1, 1910:
receipts.
Exhibit A—Statement of receipts from all
sources by 1. H Corbitt. County School Com
missioner. Toombs County. 116,560,78
DISBURSEMENTS.
Exhibit B—Paid loans Toombs Co Bk.. $4 073 62
Exhibit C—Paid certif. of intebted
ness issued by P. A. McQueen, Ex.
County school Commis.. 3 251 35
Exhibit D—Paid certif. of indebted
ness issued by I. H. Corbitt. C. S. C. 348.75
Exhibit E—Pajd various schools of Co.. 6.944.00
Exhibit F—Paid Incidental expenses. 78 50
Exhibit G—Amounts drawn by I. H.
Corbitt and applied to his personal
account, i can qa
1910—Sept. 1. Bal. to credit of I. H.
Corbitt. C. S. C.. Toombs Co. Bk.. »259 56
Bal. to credit of I. H. Corbitt, C. S.
C., First Nat. Bank, Lyons, Ga., *16.00
, „ , . . *16.560.78
Balances in bank since turned over to
School Commissioner Brantley