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that the Treasurer was not allow
ed by ue commissions tor the hand
ling of borrowed money:
“A county treasurer is not en
titled to commissions for receiv
ing and repaying money borrow
ed by the county to meet ordinary
expenses.”
‘‘See Hall vs County of Green
Volume 119 Georgia Reports,Folio
258 Decided December 12th,1903 ”
The decision is as follows:
“It was not the intention of the
Assembly to pay toll more than
twice; to permit the treasurer to
take two and one half per cent on
one thousand dollars, borrowed to
pay current expenses of the coun
ty as commissions on money re
ceived ; another two and one-half
per cent as the one thousand dol
lars is expended ;another two and
one-half per cent as the Taxes
come in from the public, with
which the loan is repaid ; and still
another two and one-half per
cent when the one thousand
dollars is repaid to the lender
would be to tax the same fund
four (4) times with payment of
when it is plainly
the invention of the law that he
should revive onl y
twicre, uhen muiiey. ihe I&W*|'
iul income of the County is receiv 1
ed, and when it i$ paid out.”
This will, no doubt, account for .
a part of the overpayments of i
commissions to ex-Treasurer F. A. 1
Thompson, >
Wq understand that the vouch- !
es Covering disbursements tor the
years 190 C, 1907, 1908 and the
first part of 1909 have been de
stroyed, although we checked such
disbursements that were covered
by warrants issued by the Ordi
nary, and the Jury Script issued
by the Clerk of the Court from the
stub books in their possession. All
vouchers since August 1909, have
been properly kept by the Treas
ure and Bame checked against dis
bursements.
TAX COLLECTOR.
Exhibit G, Statement of the ac
count of 0. V. Sharpe, for the
year 190 G shows an apparent over
payment to treasurer of $21.72.
The amounts shown as taxes col
lected not on digest, insolvents
General Tax, errors in digest and
defaulters relieved, not being in
cluded in the minutes, it was nec
essary to take the figures from the
Tax Collector’s cash book, with
out verification.
Exhibit H Statement of the ac
count of 0 V Sharpe for the year
1907. Bhowi an apparent shortage
of $1,094 44. The insolvents gen
eral Tax errors in digest and de
faulters relieved were taken from
the minutes. From the records on
hand, we were unable to locate an
amount covering “Taxes collect
ed not on Digest.”
Exhibit I, Statement of the ac
count of 0. V. Sharpe for the year
1908. shows an apparent shortage
of $497.54. The insolvents, gen
eral tax, errors in Digest and de
faulters relieved, not being in
cluded in the minutes, it was nec
essary to take the figures from tax
collectors cash book without be
ing verified. General tax on Digest,
raised by order of the Grand Jury
$50.19, and taxes collected noton
digest $1,025.13.
These amounts were taken from
the Grand Jury presentments, Au
gust Term 1909. as shown in min
utes The original receipt book
from which this information was
obtained, is not in such shape as
to make a verification. The
amount of $497.54 is an addition
al shortage to that collected on
August the 27th, 1909, of $8,968.-
18, making a total shortage for
year 1908, of $4,465.72.
Exhibit J, Statement of the
account of W. S. Harden for the
year 1909, shows an aparent short
age of $13.25, which is explained
by an error in bringing forward
to the consolidation in the Digest,
“White Defaulters” and the total
of “51st Militia District, raising
the aggregate valuation $8,000.00.
Exhibit K, Statement of the ac
count of W. S. Harden for the
year 1910, is in balance.
ROAD SU P E RIX TE X DENT.
Exhibit L, —Receipts and di«-'
bursements of J. B. Johnson f'> :
the period, from September 80th,
1907, to August 31st, 1909, show
ing a balance of $487 05, as of this
date, which was paid to G. T. Ma
son, Ordinary, September the Ist,
1909.
The original vouchers having
been destroyed by order of the
Court, our examination only cov
“red v p>jf! ings to ledger. i
ORDIXARV
Exhibit M.—Receipts and dis- I
bursern-Mits of G. T Mason, for!I
the period from September Ist, I
1909, to June 30, 19il showing a
ledger halancfc of $259 30 Xlie 11
balance in the Toombs County ! I
Bank. a3 of June 30th, 1911, is I
$377.62, taking into consideration I
outstanding checks amounting to
$24 30 and cash $45 35 on hand,
with Ordinary, will make a total i
bank balance of $898.67,
The difference between the
l-dger balance of $259 30, and the
cash of SB9B 67 actually on hand,
resnlts in an overage $189.87,
which is explained by personal de
posits being made with county
funds, and should be refunded to
G. T. Mason.
The installation of the new form
of cash book, as outlined by us !
will correct the unsatisfactory!
methods that have existed hereto
fore.
At the close of each month, the
balance as shown by the cash book
should agree with the bank bal
ance, taking into consideration
any checks unpaid by bank.
TAX RECEIVER.
We find from the County Treas
urer’s cash book, that R. J. Par
*7 ’ commissions of
tin w&sl pain - o£ -
$280,51? year iOOC, SB4V w yea
1907 and *349.46year 1506, mMs-jk
ing a total of $979.83 He should ■
have received as per Tax Collectors
Statement, Exhibits G, H and I, I
$306.36 year 1906. $882.27 year I
1907, and $248.77 year i9OB, mak
a total of $937.40, an overpayment
to him of s4l 93.
J. B Cave was paid $215.29 year I
1909 and $236.58 year 1910, mak
ing a total of $451.87. He should P
have received $233.18 year 1009
and $254 85 year 1910, a tbta' of
$488.03 ;an overpayment of $36.16.
GENERAL INFORMATION.
We have gone carefully over all
the records of your county that
were available.
We find that prior to September
1909, most of the loose records
have been destroyed, which we un
derstand was authorized by the
court, after their examination by
Book Committees.
We suggest that a kook record
be kept by Tax Collector of all fi
fas turned over to the Sheriff for
collection, and the latter ? 6 receipt
taken thereon, as these fi fas are
returned paid, proper notation
should be made in this book; the
open items would then constitute
the insolvent list. The unpaid fi
fas should be kept in such shape
that they could be checked against
the record at any time. This record
should show the amount of gener-!
al tax, professions, poll and dogs,
separately, A book record should
always be kept showing the amount
collected not on Digest, and from
. whom collections were made ; also
■ a book record of Defaulters reliev
. ed and necessary authority there
. for.
We wish to express our appre
. ciation for the courtesies and as
. sistance rendered us by your of
: ficials.
We recommend that the peti
( tion to change the dividing line,
r separating the county of Emanuel
i and the county of Toombs, by ad
ding to Toombs county that part
i of Emanuel county which is de
. scribed as follows: Beginning at
. the Wixtrum bridge on Peftdleton
: creek, and running in a north
* easterly direction about six and
s one half miles to the Williamson
> bridge on the Ohoopee river,
. thence in a south-easterly direc
i tion down said river about eight
. miles to the junction of said old
• dividing lines between Toombs
and Emanuel counties thence tak
ing the old dividing line between
. said counties to point of begin
. liing at Wixtrum bridge.
We recommend the following
Notar\s Public for the following
Districts to-wit: F. L. McCul
lough for the 1192nd District, A.
S. James for the 15215 t District,
and C. P. Davis for the 1403rd
j District.
We recommend that the follow
-1 ing persons be added to the coun
ty’s pauper list.: Alfred Jordan.
$6.00 per month, Mrs. Dixon,
SB.OO per month, Elizabeth Chance
SB.OO per month.
We recommend that all the
: roads in Toombs county be put in
good condition as soon as practi
cable by the proper authorities.
Also recommend that Lynn’s
bridge,on the Ohoopee river be
repaired at once.
Concluded on Fifth Page.
rth i.VO.Nfc PROGRESS, AUGUST 25. lull.
| EXTRAORDINARY ANNOUNCEMENT! I
Our Buyer is now in the markets I
and he is finding things that will inter- I
est every customer* He is studying the I
styles and shipping to us I
NEW LINES EVERY DAY, I
To make room for these new goods we must close out
our stock on hand. We have BARGAINS to offer and
we invite you to come and see for yourself. You can almost
| name YOUR OWN PRICE in our store now and I
take the goods. It will pay YOU t 0 call at the
LYONS BARGAIN STORE,
SIMON LEVIN, Manager. I
■% SH
j Shoes of duality Made to Wear:
X We are Exclusive Agents for X
♦ the Celebrated X
ftADE ron. US BY A
♦ Peters Shoe Co. ♦
j Peters Shoes *
| MEN AND WOMEN, |
X -p, f .... . . , Co. X
+ 1 hey are not so high in price but they '• —y j mfJM * r - LOV,i - +
♦ are MADE OF SOLID LEATHER -MBJL ♦
X £D ve good service and they are stylish. ♦
4 In fact they are the best value in Shoes \ *
♦ on the local market* X
i Ask the lady or gentleman who have worn a PETERS SHOE X
4 and they will tell you*
f I
4 Dry Goods, Notions. Farm Supplies, Clothing and Groceries. Everything new and fresh and I
4 our prices are made so that we get only a living proft. We ask a share of trade. T
I R. W. Lilliott & Bro., i
T 7 X
Successors to ODOM & COURSEY. 4