Advertising Rates One Dollar and Fifty cents the Year. i ABLISHED 1S7C. Country, God feind Truth -NGLE COPIES 6 CE vT VOL,. XKX1X NO. '23 LUMBERTON, NORTH CAROLINA, MONDAY, MAY 11. 1908. WHOLE NO. 2354 ; ; ; ' T , -- ' II ' ' ' i t wiWHWWmmm, v-rB-- ,mm Silverware ! If it's a Piece ot Silverware, Either Hollowwart? or Flatware, SEE U S. A Nice Assortment Always Carried in Stock. We will receive now Sliorth a New Supply of 1847 Rodger? Brothers' Flatware. Save us Your Orders. AS Jtfc COMMISSIONERS AND FINANCE BORD. Boylin's Jewelry Store. The K. P. Guano Distributor W1 Scatters the Guano and CoTers it. No waste around stumps aud nds. No cogs and chains to clog and break. Nothing about it to break or get out of fix. Large hopper, balanced load, light run ning. Sows any quantity. Sim ple, strong, durable. Awarded diplomas by North and South Carolina Fairs IQC4. Unques tionably the only Entirely Sat isfactory Distributor before the people. jw Tor Sale by Leading Dealers iu Robeson and Adjoining Counties. N. JACOBI HARDWARE COMPANY, Wilmington. N C The Most Skilful Player J . ;rrn ; i i is Cannot produce really fine music from a poor Piano. The purchase of such an instrument is a mistake, the selling of one is worse. hl.-rti.-?wi iSi-v .win When You Select a Piano Here we are always glad to have you bring an expert player with you. Thtn the tone aud volume of our pianos are brought out in all their beauty. Then the quality of our instruments is proven better thin any attempt at description we might make. Eagle F urniture and Carpet Co. LmnbertQH, N C. A Reliable Baek Is one which nuts the Interests of its Depositors above the Interests of its Officers and Stockholders. Conservative and Safe Management is more "Important than Bir Dividends. It hai been the Policy of this Bank to follow these Ideals. Our President and Cashier borrow no money of the bank. We require the same security of every. one who bor row ftvm us. " Not a Dollar Lost bv Bad Loans in our Existence of Eleven Years. Is it to Your Interest to Deal With Snch a Bank? Open an Account with us and be Convinced. The Bank of Lumberton, Luiiibertoti, N. C. A. Y. Mrf.rV.N. President, A. P.. WIIITK, Vice-Pres. TIIOS. OFFICERS! R. O. CALDWELL, Vice-Prea. C. B. TOWNSEND, Cashier, MOORE, Ass't Cashier. Your Money Grows ! If You Deposit it in our Savings Bank. We pay 4 Per Cent. Interest, Compounded every Three Months, on any sum from 25 Cents Upward. Now is the Time to begin to save, and opening an ac count with our Bank is the Best Way to begin the Sav ings Habit. If you are our customer, we lend you money when you need it. Your money when Deposited with us, is payable on De mand. If you have no account with us, call or write us for furth er particulars about our methods. Robeson County Loan and Trust Company, (Bank of Lumberton Building.) LUMBERTON, N. C. A. IV. McLean. Stephen Mclntyre, C. H. Morrow Pre Mtlelit. Vice-President. Cashier. Let Us Do Your Job Printing ! WE MAKE A SPECIALTY pF Commercial Work. SEND IUS YOUR ORDERS. CO.. Lumberton, N C. Freeman Printing V XhlW ROBKSOHIAH BUSINESS BUILDERS. Members of Board of Audit and Finance Refuse to be Sworn I y Commissioners and to Tes tify Concerning How They In vestigated Officers Preamble Accompanying Subpoena and Statements From A. and F. Board and ex Sheriff McLeod. Mention was ictde in Thurs day's Kobesnnian of lengthy communications received by the ooard of county commissioner. it their meetings held last Mon day and Monday night, these communications being called forth by the subpoenaiissued by the commissioners for the mem bers of the board of audit and finance to appear before them at their meeting on the 4th of May and giye any information in their possession that would enable the commissioners to settle with ex Sheriff Geo. B. McLeod. It will be recalled that the members of the boardof auditand finance were requested to meet with the com missioners on April 21st for this purpose. This the members 1 the audit and finance board failed to do, but they sent to the coai missioners a statement, which was published in The Robeson ian of April 23d. As stated in Thursday's Ilobesoniaa, ex-Sheriff McLeod has brought suit against the commissioners for a settlement of his tax accounts, and in order that readers of The Robesoniau may understand from their own statements the positions taken iu this matter by the board of commissioners, the board of audit and finance and by ex Sheriff McLeod. it has been decided to publish their state ments in full- The communica tion from the ,board of audit and finance to the commissioners on April 21st has already been pub lished. The next step was the subpoena serred upon each mem ber of the board of audit and finance- Accompanying this sub poena was the following pream ble and resolution, unanimously adopted by the commissioners al their meeting on the 21st of April: "Whereas, the time limited by law for the settlement of the State and county taxes for the year 1906-190" has long since ex pired; and "Whereas, Geo. B- McLeod. ex-Sheriff of Robeson county. has appeared betore .this board and requested a settlement of his tax accountsfor said year; and "Whereas,' it appears to this board that the statement of the tax accounts of the sheriff of Robeson county for the years 1906 1907 as contained in the re port of the board of audit and finance of Robeson county, dated December 2lst, 1907, and in the further and final report of said board dated February 29tb, 1908, are so meagre and incom plete that no intelligent settle ment of said tax accounts for said years can be had thereby, and "Whereas, it further appears to this board from said reports filed by said board of audit and finance that the said board has failed to rrake a seperate report as to the various county funds for said years 1904-1907, and that the reports as tiled fail to show what amounts, if any, are due by George B. McLeod, ex-sheriff, to each of the rarious funds, and that said board has lumped the entire amouDt due by said ex sheriff into the general county fund, and "Whereas, it appears to this board that it is impossible to de termine from the said reports of the board of audit and finance what sum, if any, is now due by said George B McLeod, ex sher iff, to the general county fund; what sum, if any, is due to the geceral school fund; what sums, ifuny, are due to the various special school tax districts; what sum, if any, is due to the general road fund; what sums if aoy, are due to road funds of various town ships in the county ; ana wnat sums, it any, are aue oy mm on account of license and privilege taxes for said years 190b-190 ; and "rt'hereas, it further appeared to this board that ex Sheriff George B. McLeod has apt eared before this board and has offered to make settlement of his tax accounts for said years in ac cordance with the amount found i by said board ofaudit aid dnanca to be due by Dim to tne general c unty fund, to-wit 1521 03, pro vided the board receipt hi in in ft 1 against all claims for taxes due by him for said period, and "Whereas, at the same time said ex-sheriff has notified this board that said amount does not correctly represent the amount due by him to the county of Rob eson for taxes collected during that period, and that while, as he contends, he docs not owe the general county fund, still that he owes the school ana roaa iuuas an amount greater by several hundred dollars than the board of audit and finance finds he is aue to the general county fund; and "Whereas, tke said ex-sheriff has also offered to settle with this board upon the basis of the amount due the county for that period as claimed by him as aforesaid; and "Whereas, i view of the afore said statements made by said ex Sheriff McLeod, andin further view of the meagre information before this board as to the cor rect statement of the tax ac counts for said period, and in view of the further fact that no information whatever is before this board as to the proper dis tribution of the amount due bv said ex-sheriff to the various county funds, and in further view of the fact that no informa tion whatever is before this board as to how any of the amounts are arrived at, this board is unable to accept anj settlement from tx sheriff George B- McLeod, and "Whereas, at the meeting of this board held on April 16th, 1908,, a. communication was pre sented to this board by said Sher iff George B. McLeod, as of record will appear, and thereup on a resolution wa9 passed by this board that the clerk of the board be directed to address communications to each member of the county board of audit and finance, enclosing a copy of the communication j foresaid, and re questing each member of said board of audit and finance to meet with this board on this date to advise with us and to assist in effecting a settlement of the tax accounts of ex Sheriff George B. McLeod for the taxes ofl9JI 1907; aud "Whereas, the clerk of this board advises us that such no tice was duly.'given to each mem ber of said board of audit and fi nance; and it futher appears to this board that the said board of audit and finance, and each and every member thereof, has fail ed, neglected and refused to comply with said request, and has failed, neglected and refus ed to appear before this board at the time and place requested, although a majority of the said board are at this time in the town of Lumberton and vere here duriug the meeting of this board and had ainple opportuni ty to com ply with the said re quest; and "Whereas, ex Sheriff George B. McLeod is again before this board and is demanding settle ment of his tax accounts for the years 1906 190" and has made tender of the amount found by said board of audit and finance to be due from him to the jener al county fund and has also ten dered to this board the amount due by him to the county as tal culated by him, the same being larger in amount than the amount found by the board of audit and finance; and "Whereas, on account of the matters above set forth it is im possible for this board to effect an intelligent settlement of the tax accounts of ex Sheriff Geo. B. McLeod for the years 1904 1907 with justice to the county of Robeson without further in formation from the board of au dit and finance of Robeson coun ty and without further figures as to the amounts due the vari ous funds of the county, both general and special, for said pe riod. "Therefore, be it resolved by the board of commissioners of Robeson county, that the chair man of this board be and is hereby authorized and instructed to forwith issue a le- gal subpoena to compel the at tendance of A. B. Pearsall, Gra ham McKinnon and J. M. But ler, before this board at a meet ing to be held at the couutj jail at Lumberton, on Monday, the 4th day of May, 1908, it being the first Monday in May, 1908, at 1 o'clock p. m., then and there to testify as to all such matters and thing as they shall know of and concerning the correct and proper amount of taxes due to the county of liobeson by ex Sheriff George B. McLeod on account of taxes collected by him for the years 1906-1907; and to give testimony of all such matters as they shall know of and concerning the correct and proper amount due by the said George B McLeod, ex-aheriff, for said period to the various funds of ttee sounty of Robeson, including the general county fund, the general school fund, the various special school tax districts, the general road fund, the various township road funds, and also on account of license aud privilege taxes; together with ail such matters aid things as they shall know of and con cern. ng the accounts of said ex sheriff with the county of Robe son for th; taxes collec ted dur ing the years 1906-190"; and the said chairman will futher re quire the said parties and each of them to have and bring with them, and produce at the time and place aforesaid, all books,, papers, memoranda or docu ments as they may have which contain any information as to the matters thereinbefore re f erred to, or as bear upon the tax accounts of ex Sheriff Geo B. McLeod with the county of Robeson for the years 1906-19' 'T At the meeting of the com missioners on Monday the mem bers of the board of audit and fi nance appeared beforethem with their attorney. Col. N. A. Mc Lean, and moved through their attorney to quash the subpoena for them on the ground that the boardof county commissioners has no authority, or jurisdiction matters upon which they have acted. The motion was overrul ed and the board of audit and fi nance excepted. Col. McLean addressed the commissioners at length in support of the claim that the commissioners have no power or authority to examine the members of the board of au dit and finance, either as officials of the county or as private indi viduals, concerning any matters connected with the tax accounts of ex-Sheriff McLeod. Informa tion concerning the things set forth in the subpoena was igain demanded, and Mr. A. B Pearsall, chairman of the audit and finance board, asked and was given permission to read the fol lowing statement. Lumberton, N. C, May 4th. 1908. To the Board op Commission ers op Robeson County: There has been served on me, by the sheriff of Robeson county, a subpoena issued by J. W. Car ter, chairman of your board, dated April 21st, 1908, which subpoena directs me to appear before the board of county com missioners on Monday, May 4th, 1908, "then and there to give ev idence concerning all such mat ters and things as I shall know of, and conceraing the correct and proper amount of taxes due to the county of Robeson by ex Sheriff Geo. B. Mcfjeod, on ac count of taxes collected by him for the years 1906 and 1907, and of all things I may know of and concerning the correct and prop er amount due by the said Geo B. McLeod, ex sheriff, to the va rious funds of the county of Rob eson for said period, &c-" Attached to said subpoena is a preamble adopted by your board, which recites that "the time lim ited by law for the settlement of the State and county taxes fority officials, for, as its very before the board of audit and fi nance came into existence. By reference to Chapter 438, of the Public Acts of 1907, you will find that the board of audit and finance for Robeson county was not created until March 1, 1907, and they did not qualify un til April, 190; whereas, it was your duty to have appointed not less than one, or more than three, of your body to make the settle ment between the sheriff aud treasurer and all other county officers at your regular meeting in December, 190, or a subse quent meeting thereafter. I aai informed that you have never done this. 3rd. You state in your pream ble that "the time limited by law tor the settlement of State and county taxes for the years 19061 and 1907 has long since expired " This is true. By reference to section 91, Chapter 25S, of the Public Acts of 1907, you will find: "The sheriff or other accounting officer, shall, on or before the second Monday in January of each year, settle his State tax ac count with the commissioners of of the county, and pay the amounts for which said sheriff or collector is liable to the treasurer of the State in such manner, or at such a place, as he shah di rect.'' It was, therefore, your duty to have settled these taxes with ex-Sheriff McLeod on or be fore the second Monday in Janu ary, 1907, which was long before the board of audit and finance evtr came into existence; for, as before stated, there was no law for the existence of a board of audit and finance for Robeson county until March, 190?. It is not the duty under the law of the board of audit and finance to make a settlement between the sheriff, treasurer and other coun- j The ! Sel eciion Of a Piano in wry much like the choice of frieuda. The nvire enre tx reieed in the selection, the morn cr tain we are of last Lug friend ship; and the grenter on;'8 refinement and education, the m ire judgment is displayed in the choice of friends. The selection and exclusive use of STI E FF PI A N( )S i a many of the greatest educa tional institutions in the United StateB is a source of gratification to us, and we feel justly proud of ihe fttot th'at in about two hundred colleges we have morn than one thousand Stieff Pianos. There must bs a ruuson. INVESTIGATE ! Chas.M. Stieff Manufacturers of The Artistic Stieff, Shaw, and Stieff Self-Player Pianos. Southern Wareru. tn, 5 West Trade St., CHARLOTTE, N. C. C. B. W1LMOTH, Mgr. PROFESSIONAL CAKDS, w. H. K INLAW, Allorney-al-La w LUBEIiTON, - - N. C. AU business promptly trausacted. 4-l6-tf Stephen Jlclnlyie, ,iUlcb 1). R. C. Lawrence I rocior. Kclatyre, Lawrence A Procter A LUHirih HIlll COUUMrlOIMkl LUMBERTON. : : : N. C Practice in State and Federal Court. PiOiup attention wivi-n to all h.u.,.. LEON T. UUuK, Attornky at Law. LUMBERTON, N. C. Office in First Natioual Bauk Building. T. A. McNkill, T. A. McNaiu., Jr. McNeill & McNeill, Attorneys at Law, LUMBERTON, N C. Will practice in all the Courts. Baal ness attended to promptly. WADE WISH ART, Attornby at Law, LUMBERTON, N. C Prompt attention given to all business. Office over Bank of Lumberton. 8-i the years 1906 and 190V, has lony since expired;" that ex-Sheriff McLeod has appeared before your board and requested a set tlement of his tax accounts for said years; that you are unable to determine frein the reports of the board of audit and finance, what sums are now due u.y him to the various funds; that it is impossible for your board to ef fect an intelligent settlement of the tax accounts of ex-Sheriff McLeod for said years without further information from the board of audit and finance, and without further figures as to amounts due the various iunds of the county, &c.," all of which will appear from the resolutions adopted by you on the 21st day of April, 1908. I respectfully submit: 1st. That such information as I may have concerning the amounts due by ex-Sheriff Geo. ! B. McLeod to the county was de rived almost entirely from the, official records in his possession, in the possession of the register of deeds of the county, and your own minutes. This information you can very easily obtain from the same sources, which are open to you as they were to me, and indeed, are under your control. This information was derived by me in my official capacity as a member of the board of audit and finance of Robeson county, which said board as has been recently decided by the Supreme Court in the case of the Southern Aud it Company against McKenzie, is independent of your body and having the power under the law to investigate the actions of your body. I deny, therefore, the va lidity of your subpoena, and as the Supreme Court has decided that the board of audit and fi nance is charged with the duty of investigating your official actions, together with the official acts of the other public offices of the county, and as such information as I have came from this investi gation made by me as a meaiber of the board of audit and finance, I deny your right or authority to examine me as to how I investi gated your body and the other officers of the county. If, kow ever, you really desire to ascer-' tain what amount is due by ex Sheriff McLeod to the county, I am willing to assist you to that end so far as may be in my pow er, not because I recognise the validity of your subpoena, but because as an individual and an 'official of the county I am anx ious that all public monies paid by the people shall go where the law directs them to go. 2nd. By examination of hap ter 25, Section 98, of the Public Laws of 1907, you will fiad that it is your duty and not ours to make the settlement between the sheriff and the treasurer. This section provides: "The board of county commissioners at their last regular or other Subsequent meeting in each year, shall ap point one or more of their, num ber, not to exceed three, to be present at the accounting and settlement between the sheriff and county treasurer, aud also to audit and settle accounts of the county-treasurer and all other county officers authorized to re ceive or disburse county funds. The accounts so audited shall be reported to the board of county commissioners, and when ap proved by them, shall be filed with the clerk and recorded on his book, and shall be prima laeierevi dence of their eorrectness and im- peachableonly for fraud or special error." This has been the for name implies, it is only to audit these settlements after they shall have been made by you, determining if you have made any errors ia the settlements made by you with the other officials. This has been admitted to be the law bv your attorney, and while the board of audit a:sd finance tabu lated a statemtnt of the amounts due by ex-Sheriff McLeod to the various funds, they did this be cause of the fact that you had made no settlement with him, as the law now and for many years directed that you should, in thej D. P. SHAW, Attorney al Law, LUMBERTON, . . . u. All business entrusted to him promotli attended to. 1 Office in Shaw Building. A. Mclx- Mclean AT L-AVi Mclean & AiTOKNKVt i'MBKRTON. . : Jffloei on 2nd floor of Bank of Lu burton Building, Booms I, 1, t, & .oiiiv atlcutu.. ROUND TERMS Means Square Dealing. What vou pay for your Groceries is a family affair, but family affairs requi.e attention usually. For the sake of every family in Lum berton and vicinitv there's much in our ctrV tf CDAi Ctiir ...... '- full knowledge that It was not the ! fention. No better lot of thinis for the duty Ot the board OI audit and Mining room, the kitchen and the liun CHAS. B. SK1PPKK, Attorney at Law. LUMBERTON, - - All husineM entrusted to him wl: ceive prompt and carelul altuntlou . Office in First Naliounl Bank buihta. ver Post Office to examine the members of the many years, and applied to the board ef audit and finance as to t settlement of the taxes f 196, '- - X finance primarily to pass upon these questions and determine what was due, but that it was your duty. As bearing upon the taxes due to the county for the year 190B, under Schedules B. and C; that is, taxes due by livery stable men, dealers in pistols, lightning rods, sewing machines, &c fec , we would call you r attention to i Section 89, Chapter 256. of the ; Public Laws of 1907, the same i prevision being found in Section j 19, Chapter 588 of the Public j Laws of 1905, to wit ; that it shall i be and is hereby made the duty i of the Sheriff of each county iu the State to make inquiry as to whether or not all license taxes provided for under Schedules B and C of this Act shall have been paid, and any person, 'firm or corporation liable for such li cense tax, who fails or refuses to pay such tax when demanded by the sheriff, shall be guilty of a misdemeanor and punished by fine or imprisonment at the dis cretion of the court; and it shall be the duty of the sheriff, upoa the failure of such person, &c, to pay such license tax on de mand, to swear out a warrant, Ac " Same section: "It shall be the duty of the sheriff to furnish to the judge of tue Superior Court,ateach term of the court, the names of all persons in his county doing business enumera ted in these schedules, specifying those who have paid the tax and those who have failed to pay, and the judge shall charge the grand jury Ac." As showing how this law has been euforced, we re port to you that for the present. examination of the books of Sheriff E. C McNeill, that he has already collected and turned over to the State and county of these schedules B and C taxes, the sum of $2,546-50, and from an in vestigation of his books, we nna that he has charged against other parties, and wbicn he reports that he will collect, the sum ot about 1900 additional, making the total of these B and O taxes for this year, collected and to be col lected by Sheriff McNeill, th? sum of about $3,400, of which a large part goes to the county, in many instances half ef it going to the county, the remainder to the State. As against this sum of $2 54 - 50, already collected and paid in by Sheriff E C McNeill, under schedules B and , and the addi tional sum of $900 which he re ports as being good, making a total of $3,400 already collected and to be collected of these tax es for the year 1907, we find ex Sheriff McLeod collected a total of only l'4-90,or about one-fifth of the amount collected and to be collected by Sheriff MeXeil), and :ess than one third of the ameunt already collected and paid over by Sheriff McNeill. We call these discrepancies to your at tention, for we know of no rea son why dealers in pistols, ear (Ceatinned on 4th page.) dry has ever been gathered together, and UL K FKlLbS ARE RIGHT. These things insure the best living at low. at cost. J. H. Wishart Free Delivery. Phone No. i. Y-LO raicum Powder, Natural Violet. E. M. BRETT, Attoraey at Law, Lumberton, N. C. OfSee upste;rs ia Argus Building Ail business promptly transacted E. J. BRITT, Attomjtsy at Law, Lumberton, N. C Office over Pope's Drug Store STOCK REMEDIES. Erery bottle of Dr. Edmnnd's Colli and Lung Fever Cure is Guaranteed foi colic, gravel, pneumonia, stomache and lung disorders. Also a blood purifier. Dr. W. O. EDMUND, 3-21 Lumberton, N. C. By-Lo is so fine that it floats in the air, and so de'icately perfumed with the odor of fresh flowers, that we know you will like it. It does not have that Talcum Powder odor, just J. M. LILLY, M. D. Practice limited to diseases of the Eye, Ear, Nose and Throat. 115 Green St. Fayetteville, N- C. 4-16-tf .De Smell OI I VlOletS. I Dr- Thomas C. Johnson, Physician and Surgeon. Lumberton, PC. C. Office over McMillan's Drug Store. talis answered promptly day or night. nume ai residence ot 1 4-i7-tf We handle all the different kinds of High-GrasJe Talcum Powders,, but re gard By-Lo as the b. st '.here is You will think so too when you try it. Your? to Please. 3r. J. D. McMillan & Sod, DRUGGISTS, Lumberton, N. C. fnne 18th Prof. J. R. Poole. Dr. N. A. Thompson, PHYSICIAN AND SUBGBON, Lumberton, : : : : N. 0 Office at Hospital. Phone Tfo. 41. Down town office over Dr. McMillan'i fh-ug Store. Calls promptly snswerw! night or day, in town or in the country. Dr. R. T ALLEN Dentist, LUMBERTON, N. C. See over Dr. McMillan's Dreg wtv Between Safety and Danger The wise man secures the protection of FIRB INSURANCE. When fire occurs, the most valuable pa per a Blsn has is a policy in a good com pany We represent some of the best companies in existc.ice. They pav promptly and honorably all losses incur red, some flay you may te sorry you didn't let us write a policy t -day. Q. T. WILLIAMS. GEO. S. BACKER & SON " MANDFACT iRI 8 sP oors. Sash. Blinds. . Mooldlaae, Building Materia Sash Weights and Co.-d. Charleston, S. C Purchase oar makes, which we gua antee superior to any sld South, anr thereby aave money . Window and Pap cy Glass a Specialty 4-20 Dr. JOHN KN07.,Jr, Physician and Snrgeon. Lumberton, N. C. Office st McLean-Rozier Drug Store. i-z-08 J. A. MacKethan, M D, MacKetham BurutMo, Fayetteville, N. C Eye, Ear, Nose and Throat a Speeialty. E G. JSiPHEn, ELECTRICIAN. Lumberton, N C Building, Phone 118 Office in 5 ha 1-6 rs r. R F. GRAHAM. DENTIST, Lumberton, N. C. Office over Bank of Lumberton. Rooms No. 7 and 8, 1-20-08 D1! EC l InuBed&e relief iron (ILLJ Br. Shoot's HsgcOiataesi Dr. J. O. McKENZIE, Physician and Surgeon, ORRUM, N. C. 3-9-tf Lumbeitoa Pressing Club A Hospjfal for Your Cloth ing. We Clean, Press aud Repair. : : : : Ladles Fabrics a Specialty. R. T. M"CSSELWHITE, Mgr. 1-95-tf J