Newspapers / French Broad Hustler (Hendersonville, … / Nov. 18, 1909, edition 1 / Page 6
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' . - iC a greater selection of merchandise from which to make their purchases than ever before. To see what are showing in the various lines and get our prices will be worth while. Men's suits, Boys suits, Men's Douglas Shoes, Boys Douglas shoes, Snappy styles in ladies shoes, the famous Goodman shoe for both women and children. Dress goods in all the newest shades and fabrics, ladies tailored suits, traveling bags and suit cases. Wool blankets, "Black Cat" Hosiery for men, ladies and children, R. & G. Corsets, Ladies and Gents Sweater Coats, Butterick Patterns. "At the Granite Block" J. 0. WILLIAMS None better fit are CAR Stoves Ranges Do you need a stove this fall? We can suit you. A car load bought on a cash basis, you get the benefit. See our Specials Dandys Apexs Sizes run from sevens to eights. Prices complete with ware from $8.00 to $17.00 Don't miss your chance. They are all reliable A complete line of fall hardware. See our wagon bows. The best on the market We solicit your inspection The Clarke Hardware Co., Inc. THE T7 TT sunnis Anything you want in the Harness line AT RIGHT PRICES. We Repair your Harness. Call and see us we will treat you right. FEW BROTHERS, Successors M. T JUSTUS. M. T. Justus' Old Stand, Main Street. HIS more satisfactory; none with wearing qualities. Style and faultless. The prices are $10, $12, $15 and $20 Come in and look them over. BILTR1TE AND STEADFAST SHO AT- $4 and $5 Are absolutely the best Shoes in town SON Stoves NEW fJpire REPORT State of North Carolina, Henderson County. To the Honorable Board of Commissioners of Henderson County: . In compliance with my con tract of July 26th, 1909, and following: the instructions of your Honorable Board, I have audited the books and accounts of Henderson County, and here with beg to report on the work as follows: TAX COLLECTOR. It being your original in structions that the audit should cover a period of two years, next preceding this year, I be gan the work in the Tax Col lector's office for the year 1907. The errors in the checking were numerous, including the omission of one whole page from the Mills River Township and carrying an omitted charge of $477.21. It then ap peared necessary to go back and check the books for; four years and your Board so in structed me. This was done in order to cover the entire term of office of the (then) Tax Col lector. The original drafts containing full details of the various errors and delinquen cies are filed with this Report and become the property of your Honorable Board. I will, therefore, not go further into detail than to state that it was decided to make settlement with the Tax Collector for the year 1908 upon the face of the books as corrected and revised, and embrace into one other set tlement all of the errors and discrepancies found on the books for 1905, 1906 and 1907. This we have endeavored to do. The books for the year 1908 as posted show a balance due the County by Tax Collector of $8,229.40, on which is a cred it for Claims turned in to the County Treasurer of $1,814. 58, leaving a net balance of $6,414.82 due Henderson Coun ty for 1908. I file with this Report a statement of Delinquents, Dis coveries and Errors, (Exhibit A), which shows that there re mains a balance due the Countv by Tax Collector of $10,697.- 13 on which he is entitled to a credit for all unpaid Delin quents for the years 1905, 1906 and 1907, a list of same to be furnished your Board and said list to correspond with De linquents as per Tax List Books for these year on file in the office of Tax Collector. The balance, if any, after deducting these credits, to be paid to the County in cash. I will state in this connection that many of the errors and some seven or eight hundred dollars of the discrepancies charged to the Tax Collector, (as per Exhibit A), were not directly the fault of his office, but resulted from carelessness in the office of the Register of Deeds in making up the Tax Lists for 1905-'06-'07 from which he was to make collec tions. This is shown by ref erence to the Items in "the ac count against the Tax Collec tor indicating a balance of $10,697.13. I wish; to state further that in my opinion, a great part of your trouble has arisen from an utter lack of system in com piling your Tax Lists and in collecting and accounting for the Taxes in the Tax Collec tor's office. Delinquent Taxes were en tered on the Tax Lists, bnt were hot footed and charged to Tax Collector. At the close of each year he turned in andl was charged with what he had collected according to his books, but no list of unpaid delinquents was filed as should have been done in compliance with the law as well as estab- lihed business sense. - Discoveries were not entered on the Tax Lists at all, but were reported and charged as per; Tax Collector's books. These also should be entered and footed so that the Tax List shall a full and complete record of State and County Revenue for the year accord ing to the law. Payments of Taxes were not credited on Tax Lists giving dates , of payments as they sliould be, but were entered up- on a ' 'Ledger' ' or ' ' Cash Book," both Debit and Credit. These books have never been added up and for the years 1905, 1906, 1907, quite a num ber of the leaves are missing from each book, so that no-accurate checking of the amount of money received could be made. The missing pages from Cash Books have been noted in front of each book, giving page numbers. I have used my best efforts to get the figures as nearly correct as possible. In order to carry forward the system suggested in this Report and following the in structions of the Chairman of your Board, I bave obtained and placed in the hands of the incoming Tax Collector a Cash Book with four columns to the page, headed "respectively, "Tax List," " Delinquents," ' ' Discoveries, ' ' and ' Sun dries. ' ' Every cent of State or County revenue paid to the Tax Collector sliould be en tered at once upon the left hand page of this book and the amount placed in the proper column. Then when the settle ment day comes around, vou gentlemen have a full and complete record of all his money transactions and there by avoid difficulty in effecting the settlement. In addition to this the Tax Collector is in po sition at any time during the year to give your Board cor rect information as to what sums of money have been paid on List Taxes, Delinquents, Discoveries, etc. This infor mation, of course, is essential, in order that your Board may look after the finances of Hen derson County intelligently and properly. The original Tax Lists are made up and figured on loose sheets and heretofore the copy of Tax List book furnished the Tax Collector has not been checked and verified. It must be clear to each of you that it is absolutely necessary that the man who collects your Taxes should have a correct list of the names and amounts to be collected. I have explained to the Reg ister of Deeds how this work could be greatly simplified and accuracy more nearly secured by carrying Polls in a separate column and distributing them m one amount at tne, end ot each Township list. This would require but a fraction of the time consumed in figuring the Polls separately and would give an accurate balance on them you do not appear to have under the present method. I call the attention of your Board rto another matter. It appears from the records that the Delinquent Lists in your dounty are altogether too large, amounting in some in stances to approximately ten per cent 'of the aggregate. I am of the opinion that such steps as are necessary should be taken to place a great part of tkis property on the regular lists and ' thus avoid the ( risk and tangle' that has heretofore existed . in your delinquent Taxes. Reference to the Delin quent Lists for the years 1905, 1906, 1907 and 1908 will dis close the fact that properties of considerable value have been handled in this careless and unbusinesslike manner. In the Tax List for the year 1905, 1 find an error in the As- sessement against J. P. Rick- man m .. tne ilendersonville Township as follows: Am'tof Levy, $39,980 Am'tof Taxes paid: . .$531.01 Am 't should have been 592.64 Am't under-payment. .$ 59.63 This sum has not been in eluded in the Statement of er rors against the former Tax Collector, and therefore should be entered upon the Tax List for 1909, charged to the pres ent Tax Collector and an effort made to collect this amount due Henderson County. Since writing the above re port, the Board of Commis sioners and Finance Committee have effected a settlement with former Tax Collector on the Delinquents and Errors for 1905, 1906 and 1907, whereby he agrees to pay the County the sum of $2,082.05 in cash, and turns in a list of unpaid delinquents - amounting to $8, 700.16. I feel sure that sever al hundred dollars can be real ized for the County out of this List, if it is properly handled. The lists for 1908 turned in for credit also likely have various amounts on them from which the County will be able to realize. Add these to the above amount, also the sum of $6, 414.82, the net balance due the County for 1908 and a fair idea may be obtained as to how much the Board of Commis sioners have gained for Hen derson County as a result of this Audit. In addition you have the advantage of properly systematizing your accounts and keeping them in better shape in the future. In regard to cash payments on Delinquent Taxes, I call the attention of your Honorable Board to the following facts and figures brought out by this Audit of the County Books: For the year 1908, there were charged to the Tax Col lector the" full amount of De linquents, $2,761.83. The list of unpaid Delinquents turned in by him for credit was $984. 66, leaving a balance of $1, 777.17 received in cash by Henderson County. For the years 1905, 1906 and 1907 ,the County received for Delinquents and Errors $2,082. Op. Deduct the amount of errors, $849.23, and it will be seen that the amount realized on Delinquent Taxes for the previous "three years was $l,-j 232.82, as against the sum of $1,777.17 for th year 1908. In addition to this there had been turned previously in for the three years about $1,000 on Delinquents. REGISTER OF DEEDS. The records of this office for the years 1907 and 1908 have been audited and found correct. The only revenue that ac crues to the State and County comes from Marriage Licenses : For 1907, the amount paid over was $280.00, and for 1908, it was $312.00. By comparing the revenue received from the different offices in Henderson County it will be readily seen that the sums collected through the Tax Collector's office will aggregate at least 97 per cent. of the County's total revenue probably even more. This much in explanation of the fact that a great part of the time of the Audit has been consumed on the books of Tax Collector. Continued on last page Kills Her Foe Of 20 Years. "The most merciless enemy I naa ior years,' declares Mrs. James JJuncan, of Havnesville. Me., was, DysneDsia. I suffered intensely 'after eating or drinking ana coma scarcely sleep. After many remedies had failed and several doctors gave me up. I uicu jicctnc . joiners, wnicn cured me completely Now 1 can eat anything. I am 70 veam old. and am overjoyed to get my health and strength back airain " For Indigestion. Loss of AnnA- tite, Kidney Trouble, Lame Back, Female Comnlainta. its uneemal- ed. Only 50c at The Justus and unters P hannacy. MRS. J. ERNEST BANNING THE NEAT DRESS MAKER 339 First Ave., West Hendersonville, - - N. C. Chas. H. Singleton CONTRACTOR Get my estimate before let ting your contracts. 'P. O. BOX 336 BURCKMYER BROS. Staple and Fancy Groceries We pay market price in CASH for Eggs. NEXT DOOR TOPOSTOFFICE Four Vacant Rooms at "The Summer Home" Cor. Washington and W. Aspen Two blocks from Main Street. Telephone, Electric Lights, Bath, beautifuTgrounds House Building and all king of House re pairing, such as Carpen ter,' Painting, Hlastering and Pebble Dashing. Give me a trial. Mofto: 'to satisfy or no charges. Phone 270 and leave your order. Shop North Main Street, City WILL J. CASE We Recommend ons Rose Nicotine KILLS insects on flowers, plants, vegetables. Kills licejon dogs and cats. Will Jnot discolor the most delicate fabric, flowers or wood. 10c and 25c The Justus Pharmacy RAILWAY For Best Schedules FewChanges of Cars AND Lowest Rateajto All Points Call on or write J. H. WOOD, District Passenger Agent, Asheville, N. C C T. HALLMAN ARCHITECT Contractor and Builder HENDERSONVILLE Thomps DTHERW
French Broad Hustler (Hendersonville, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
Nov. 18, 1909, edition 1
6
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