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WW>, DOUGLAS COUNTY SENTINEL, DOUGLASVILLE, GEORGIA. AUDITOR S REPORT DOUGLAS COUNTY Continued from Page Three Account). We-were informed that these items were. Transfer Cheques, but were unable to locate the cancelled vouchers. The latter item appeared on the cheque stub, but the othrs did not. We found aH Warrants and Jury Script in order, as entered on Cash Book, and filed by months. We made a few changes in the distribution. We charged the Treasurer with Interest on Sinking Fund 1915, $45.00. Interest on Sinking Fund 1916 $27.50, also an item of $1,95 deposited August 3, 1916 and not entered on stub •of Receipt Book. The Sinking Fund, in the manner handled, is a part of the General Fund. In calculating commissioners due the Treasurer for the year 1915, we added the Receipts of January and February 1916 amounting to $1,996.42, and Disbursements amounting to $4,209.62, which were included in our last report dated March 16, 1915. We would suggest that the Treasurer’s Commissions, or Salary, be paid by Warrant Which acts as a receipt for the money. TAX COLLECTOR’S OFFICE—G. S. KING, TAX COLLECTOR. We present on Exhibit B, a tabulated statement of 1914, 1915 and 1916 Taxes. You will note that the Tax Collector is due the County Treasurer a balance of $47.73 for 1914 Taxes, and $95.?6 for 1915 Taxes. This is for Taxes not on Digest, and most of which was collected after final settlement with Com missioners. The balance due County on 1916 Taxes is $3,733.71, on which the Collector has until April 20, 1917 to make final settlement. In calculating the balance due. County Treasurer by Tax Collector for 1916, we have included Commissions earned on collections and credited Fifas turned over to Sheriff for 1916 Taxes, amounting to $2,612.29. Balance due on 1914 $ 47.74 Balance due on 1916 244.58—(Subject to cr. Sou. Balance due on 1916 3,733.71 Ry. Fifa $149.32.) FERTILIZING LAND AFFERVELVET BEANS To Commissions on Tax Digest for 1915, $2,158,635.00.. .$237.41! MUCH NEW interest in this. List 131 Soldiers @ 5 cents • J. W. JAMES, TAX RECEIVER. Warrant for $243.96 Was paid to. Tax Receiver in 1915 cov ering the following: $243.96 Warrant for $207.02 was paid to Tax Receiver in 1916 covering the following: To Commissions on Tax Digest for 1916, $2,216,946.00... $203.02 List 80 Soldiers @ 5 cents. ^ 4.00 Total $4,026.02 Whatever amount of the Fifas are collected by the Sheriff and turned over Jo the Tax Collector should be added to the above figures in making final settlement with the Commission ers. The balance of Fifas uncollected by Sheriff and returned to Tax Collector should make up the amount turned over to Sheriff, $2,612.12. (County’s Proportion). Before making final settle ment, the Commissioners should approve and duly allow for Credit Fifas returned to Tax Collector and use care in noting that none of these items are credited twice. He will also be entitled to an additional amount for Commissions on the Fifas collected. We are unable to present, at this time, a complete statement for the year 1916, but give you a full showing on Exhibit B, covering our examination as far as we could go. LIST OF “NOT ON DIGEST” TAXPAYERS. We made up a-list of “Not on Digest” taxpayers for the years 1914-1915-1916, which we show on Schedule 1. This list was submitted to the Tax Collector who checked all or part of the items. * We could nof obtain a statement of the Public Service Cor poration Tax for year 1914 but made this up from the Collector’s Bank Pass Book. We got this for 1915 and 1916 from State ment sent from Comptroller General’s office., \ There is a balance due on 1915 Taxes by the Southern Ry. of $149.32, for which, we were informed, a Fifa was issued by Comptroller General’s office. The Commissioners should give credit to the Collector for this amount. At this time there is also an item of $7.73 for Public Service Corporation Tax for 1916 «f the Southern Express Companji uncollected, which we have not taken into account as a credit to the Tax Collector. i „ . .. n , The settlements of this office are not made monthly with ^cj Burke the Treasurer. Audit No. 2401.' Exhibit A. W. S. RAGAN, TREASURER, DOUGLAS COUNTY, GEORGIA. ' RECEIPTS AND DISBURSEMENTS MARCH 1, 1915 TO DECEMBER 31, 1916. MARCH 1, 1916 to \ DECEMBER 31, 1915 1916 TOTAL Receipts Disbursements Receipts Disbursements Receipts Disbursements CROP IN BOLL WEEVIL TERRITORY By ANDREW M. SOULE, President Ga. State College Of Agriculture The question of fertilizing land on> 'which velvet beans were grown last year will depend considerably on ,the $207.02 disposition made of the velvet bean We figure the Commissions due the Receiver for 1916 hogs' ^ the* crop’ll the $244.10. Amount paid Receiver $243.96, balance due Receiver catUo and hogs on crop 1915, 14 cents. Amount of Commissions due the Receiver for 1916 $208.86, amount paid Receiver $207.02, balance due Re ceiver 1916 $1.84. The total amount due the Receiver for 1915 and 1916, $1.98, which should be paid to him. -JUDGE J. H. McLARTY, ORDINARY. Our work here consisted of an examination of the books and records kept in this office. As there are no County Funds pass ing through this office, the examination was one of records, as to the proper indexing, ready reference and general appearance. We are pleased to report that the records are systmatically ar- rangd, properly indexed and neatly kept. F. M. WINN, JR., CLERK SUPERIOR COURT. We examined the Minutes of the Superior Court, and other books, records and files of this Office, all of which are properly maintained and easily accessible. A. S. BAGGETT, SHERIFF. Each m&nth the Sheriff renders to the Commissioners Office an itemized statement of charges for board of prisoners and turnkeys for the current month. A Warrant is issued to the Sheriff covering payment. We obtained from the Commis sioners’ Office the monthly statements rendered by the Sheriff, and checked this against the jail record, which we found to be in agreement. , We would recommend that the Sheriff keep a copy of his monthly statements rendered to the Commissioners. We think the Jail Record should have a column for recording the total amount collected on account of each prisoner, and state whether the County paid the amount or the prisoner paid his fine, in cluding the Cost. In the latter case, the amount would have to be refunded to the County if the Sheriff had previously col lected from the County. The Sheriff collected $189.20 Bax Tax in 1915; $330.33 Back Tax in 1916. COUNTY OFFICERS’ COMPENSATION 22 MONTHS, ENDED DECEMBER 31, 1916. Dr. T. R. Whitley, Commissioner $ 304.00 Mr. W. T. Williams, Commissioner 219.00 Mr. R. T. Gilley, Commissioner 353.00 Mr. F. M. Winn, Jr., Clerk. Approximate 18 months.. 1,720.00 Mr. A. S. Baggett, Sheriff, very approximate 1,800.00 Mr. W. S. Ragan, Treasurer (x) 1,141.25 Mr. G. S. King, Tax Collecton—Two Years 945.28 Mr. J. W. James, Tax Receiver—Two Years. 450.98 (x) If Treasurer’s compensation be determined on a Com mission basis, this amount will be increased about $650.00. CONCLUSION. • We present the tabulated portion of this report in the form of two Exhibits and one Schedule, as follows, namely: Exhibit A—Treasurer’s Receipts and Disbursements. Exhibit B—Taxes 1914, 1915, 1916. Schedule 1—Not on Digest Taxes 1914, 1915, 1916. Respectfully submitted, (Seal) JOEL HUNTER & CO., Certified Public Accountants, Held until late winter or early spring, and then turn under thtf residue. "Where this Is done the greater part o£ the fertilizing value In the crop is re turned to the land. Very often the beans are harvested, and cattle grazed on the vines and beanB that were not picked, and where this is done, a part of the fertilizing value of the crop is lost. The velvet bean is a rank grower. Especially Is this true In the southern Part of the state, where the growing season Is long. The bean is legumi nous and gathers much nitrogen from the air, which is stored in the plant, and if it is returned to the soil in\ the manner stated above, the soil will be enriched thereby. Under these con ditions a great deal of nitrogen is not required In the fertilizer used under the following crop. Acid phosphate can, however, be used to good advan tage, and if it is desired to ruBh the crop along very fast, one or two per cent of nitrogen In the fertilizer can be used, such as a 10-2, or 12-2 mix ture. One of the greatest boneflts derived from the velvet bean crop is the or ganic matter, or humus, which it adds to the soil, when the residue is turned under, as above stated. This greatly improves all of our soils. G. S. King, T. C.—Gen. Tax $16,362.09 Commutation Road Tax 5,778.81 Back Taxes 189.20 State Treas.-Auto Tax 702.73 Pauper Farm • JJ2.73 Other Sources Fefunded by T. A. Jackson 175.00- $19,939.93 4,426.15 330.33 563.30 132.50 193.03 27.50 $36,302.02 10,204.96 519.53 1,266.03 205.25 2,426.19 72.50 175.00 General Warrants Jury Script Court Orders ; Road Warrants Int. Court Hquse Bonds Reports to Grand Jury and Ordinary Tofal upon which Commissions are figured $25,558.74 $23,535.58 Commissions in accordance with Sec. 588 of 1911 Code: Reecipts 4 -•-*•••• Disbursements * $ 6,472.48 2,426.00 738.57 13,625.53 270.00 3.00 $10,103.07 2,410.00 401.02 16,300.89 270.00 .3.00 $16,575.55 4,836.00 1,139.59 29,926.42 540.00 6.00 $25,612.74 $29,487.98 $51,171.48 $53,023.56 469.44 471.81 200.00 $25,558.74 $24,476.83 $25,612.74 $29,687.98 $51,171.48 Balance on Hand March 1, 1915 6,965.51 Balance on Hand December 30, 1916 • . 469.44 671.81 $54;164.81 . 4,078.60 Difference. $58,136.99 106.42 $58,243.41 MEMORANDUM ON BANK ACCOUNTS DECEMBER 30, 1916. Douglasville Banking Co.—Road Account overdrawn General Account balance due.-...... $58,243.41' $58,243.41 $ 858.23 4,539.76 Farmers ct Merchants Bank- -Road Account overdrawn. General Account overdrawn 700.49 838.43 Total Overdraft Net balance Certificate of Deposit $2,142.61 2,935.99 $2,397.15 $1,538.92 Balance on Hand $4,078.60 CONTINUED NEXT WEEK Vis Use Of Patented Stock Feeds Not Necessary CORN-CRIB” CROSS IS THE BEST CONDITIONER — GOOD FEED AND ATTENTION WILL KEEP LIVE STOCK HEALTHYt By DR. W. M. BURSON, Professor Of Veterinary Medicine, Georgia State College Of Agriculture Condition powders and patented stock feeds are sold in lurge quantities byMraveling salesmen and merchants. They are widely advertised iit most farm papers. Extravagant claims are often made for the powders, that they will cure various diseases, regulate the system, purify the blood, etc. Scien tific analysis shows that these special feeds' for the main part consist of various amounts of oil meal, grain, meal, etc., with the addition of a few tonic drugs, the use of which all live stock owners should understand. If the animals have good teeth, a variety of grain and roughage in suffi cient quantity, access to salt and a plentiful supply of clean pure water they will keep in good condition. In vestigations carried out at many of the Experiment Stations in the United States and foreign countries demon strate the failure of the patented prep- arations to do all the manufacturers claim for them. In no case has theif use decreased the cost of the ration, and in no case has their use cheapened the cost of the product, whether it be beef, pork, mutton, wool, butter or eggs. In many cases the use of condlmental feeds has proved detrimental, as they increased the expense of feeding and lessened the gains of animals receiving them in the ration. It may appear In some instances that the use of stock foods or egg- producers are beneficial, as improved condition of animals or poultry is fre quently to be observed after the prep arations have been faithfully used for some length of time. It must be ob served, however, that the directions usually -require the preparation to be given “three times a day on grain or chopped feed.” If just as much atten tion is paid to the regular feeding of the stook all the time, as when pro prietary feed’s and tonic powders are being used, there will he little need for worry on account of “run down con dition,” “weak digestive powers," "bad blood” and other kindred ail ments. As a result of the scarcity of high fepeed steel in the United States the rate of production in leading machin ery works has been grflttfrh affected. The fact that ther«*4s of high speed steel in the UnlteirlCmgdom, it is said, accounts for one jpason why the British are now able, as reported, to equal the output figures of Ameri can munitions plants. Dally Thought. •Life, with all Its fields of Joy and ^roe, Is just our chance of the pflze of learning lovp—how love might be, hath been indeed, and is.—Browhlng.