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[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