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Continued from First Page 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