Birmingham age-herald., 1895-08-23
AND II WAS VERY WARM The Special Session of the City
 Council.
 THE HARRIS MATTER WAS UP That Official Explains the Issuance of the Garnishments and Those Letters. THE TALK WAS VERY LIVELY AT TIMES And the School Question Incidentally Came in for Discussion-Adjournme Takens With the Resolution Offered by
 Alderman Kettig Pending.
THE HARRIS MATTER WAS UP
THE TALK WAS VERY LIVELY AT TIMES

The city council convened at o'clock last night, pursuant to adjournment the night before. The question for consider ation was the McCartin resolution to dismiss the garnishments against 2SS Louisville and Nashville employees for non-payment of poll taxes.
 Alderman Kettig offered a resolution regulating the sessions of the council, fixing the hour for adjournment at 10:S0. Adopted.
 On motion of Alderman Kettig the mayor was instructed to fix up place in the tax collectors office for filing away valuable papers.
 Discussion of the McCartin resolution was declared in order.
 MT. Harris Statement
 To the Honorable Board of Mayor and AL dermen of Birmingham, Ala
 Gentlemen: I was very much surprised, mortified, piqued and chagrined on last night when the Hon. MT. McCartin made his attack on my conduct as an officer Of this city. I have been in the employ of the public as an officer in some capacity for the past nine years in this city. three of which was spent in the service of the United States government. little more than five in the employ of some of the county officials, but never before have l been censured by a superior officer for doing my duty. l am censured for doing my duty as collector of poll taxes.
 l. Let me see what my duty is in ac- cepting service with the city. I took an oath for the faithful performance of my duty; now, we will see what the code of Alabama says is my duty-see section 536; and further, what is my duty as a collector-see section 543 code of Ala bama and for power as given by the city code see section 349, latter clause; so, gentlemen. you see what my duty is and what powers are given to enforce that duty. Now, the Hon. MT. McCartin at- tacks me for not making a personal de- mand In his attack on my conduct as an officer he should be positive that I made no effort to give personal demands. l deny the charge that l made no effort to make demands in person. but on the contrary did do so, and in some instances made repeated demands in person. But l will say that I made demand in writing and left it at the place of business of a great many of the men who were after wards garnisheed but soon after it was Hone I was informed by reliable person that the superintendent of the Louisville and Nashville Railroad company had or dered them taken up they were in en- velopes). So took up the demands and mailed one to each individual whom I afterwards had to garnishee and during all the time that I have been issuing
 
 with the city attorney, chairman of the judiciary committee and the mayor, and they were advised of the action l took in the premises. These demands were made about July II, 1895, and the 18th of the same month they were garnisheed. You will from section 536 code of Ala bama, see that the law makes it the duty of the tax payers to pay taxes forthwith. So much for demands
 Now, to be a little more specific, he claims that the following persons claimed that they had paid their taxes, to-wit: J. S. Chamblee Aldeck Johnson, J. w. Kendrick, Jeff Moore, Lewis Holtam J. w. Carwle and Peter Stodler. Now, if he had pushed his investigation a little further he would have seen that the records on file in this office did not show that any of the above named gentlemen had paid the city. As to Jeff Moore, who he claims lives out of the city and paid his taxes, will say that the records do not show that he has paid them, and will also state that am informed by a relia- ble gentleman that Jeff Moore lives at 1872 Avenue k, and as to J. w. Carwile having paid at Cooper's will say that the records here do not show what was done at Cooper's. Peter Stodler may have a receipt for his state and county tax, but has no receipt signed by me as poll tax collector. The records show that l.. l.. 2 Holtam assessed his taxes but did not pay them. I filed a garnishment against him, but have since been informed that he exhibited tax receipt to the justice and was released.
 I want to ask whose fault it was that he was garnisheed? Certainly not mine, because it was collected before I accept ed employment with the city. I presume it was an oversight in crediting by the former collector. Now, he makes state ment that one T. w. Foster offered to pay his taxes with a $10 bill. The law requires tax payers to present exact change, and it doesn't require me to hunt it up, although try at all times to carry change enough to make change for the tax payers. I carry it both for the conve- nience of the tax payer and myself, but unfortunately, I didn't have it for Mir Foster and told him so. l did not know who he was, but didn't tell him I would get his taxes some other time. MT. Me- Cartin attempts to show that l am not an efficient officer by comparing the amount of my collections of poll tax with the amount collected on account of street tax. Every one knows that the street tax collector merely warns the men to ap- pear within three days at the city hall armed with a pick and shovel on pain of arrest. I have no such power, and be- sides the street tax collector has great many more men to collect from. The ages of persons subject to street tax are i from IS to 50 years, with a residence in the city of ten days, while the poll tax collector cannot collect poll taxes from a man who is under 21 years of age and over 45 years, with a residence here at the time the assessment should have been made, which was in October, 1894; but let us see little about my own ineffi- ciency
 You know. gentlemen that in addition to my duties as poll tax collector I was assigned the duty of inspecting licenses, which means that have to collect them .En1lpcfinQ street faY mako n aScasc- ment of merchants tax for the current year, taking nearly one month, and was required by the constituted authori- ties of the city to stay in the office of the city tax collector for twenty-two days was relieved from the collection