Birmingham state herald., 1897-05-16
cent. of his fees amounting to $1,6565f.
 EXA MINER LAPSLEY.


 EXAMINER LAPSLEY.
 On Nov 20. 1885, MT. Lapsley filed his first report on MT. Lott's office. Here is an extract.-a For many years there have never been any4se ttlements made by the col- lector of Mobile with the auditor at the time required by law, and sometimes large balances have been carried over beyond the close of the fiscal year Last year, on the 1st of October, MT. Lott owed the state over Sl5,000, the collection of which the auditor very properly enforced by resort to legal proceedings, but at a cost to the state of $1,656.51 paid for at torney's fees.
 When I went to Mobile in July I made an estimate as to the condition of his account as it stood on the auditors s books, and I estimated that, after mak- ing fair allowances for errors and insol- venciss, land sale commissions, etc., MT. Lott still owed the state about SS0,0O0. The time for making and having allowed his errors and hsolveEoies had long passed yet he was not ready to report then, and in fact they were never put Tn till late in September. The time for making his land sales had long passed
 The examiner goes on to show that he had collected on insolveEcies for which he had been allowed credits, in 1850, 1881, 1882 and in 1S83,~the total sum of $l,- 722.71. He had collected these insolven- ClSS HOIWlInSldHuiHB LIE idW ploNi'SN that after he got credit for them he was liable to indictment and a penalty of $50 fine for each time he collected one of them.
 The collector had never used at all the stub book required by the law.
 On Dec. 27. 1884 he collected of the Mobile and Ohio railroad state taxes for 1884, the sum of $5,S35.62. In July, lSSo, this amount was not charged on the cash book nor included in his rsports to the auditor or his payments to the treas urer. On his attention being called to It, he paid it int to the treasury.
 In the matter of poll tax, in 1881, the amount assessed was SIP, 2,53250 and the amount collected was $4,644. On his error and insolvency there was allowed him SI,- S79.50
 In 1882. out of s1O,31250 assessed polls, he collected only S4047.
 In 1885, the assessment was SlO,455, and the collections only $2. 2.935.50.
 On April 6, 1886, Examiner Lapsley filed another report on MT. Lott, having been ordered by the governor to complete the examination, lAt tha. date there were still due and unpaid by MT. Lott on err TOTS disclosed in the former report $915.S7.
 EXAMINER REEVES.
 In the falI- of last year the governor ordered the state examiner. Col. Reeves, to make an examination of the county offices of Mobile, and on December IT, 1S96 he filed his repor.. His examination of Collector Lott's office covered the years 1887 to 1895, inclusive. The amount of default for those years and then due the state was ~$2, 595.S2, not including interests
 THE BOND. -,
 The records in the governors office show that on December 2, 1896, the clerk of the city court of Mobile certified to the proba.e judge that the grand jury at the
 ,.,A fya ftaf V November tsFpl--of ,hs city court In tnelr report stated t3fat the bond of the cour tax collector was Insufficient, and recom- mended thar he be required to give ad- ditional security in the sum of $5O,OO0.
 Ctn tffss same~day the probate judge cited Mr. Iott tQ appear on December IT, and she1~-ea Use why he should no: in- crease-his bond as required by the recon. mendation- of the. grand Jury.
 On the 17th day Of December MT. Lott appeared and asked for further time in which to file said additional bond, and was given until January ', 1887.
 On January he asked for still further time and was given till January 16 and just befeFe-tl,'at date he filed bond for $50 900, which was approved by the pro- bate judge
 In March one of the sureies on the $50, 900 bond asked to be discharged, and MT. Lott had to give new bond, and gave several small ores. making 0,O00 in all The probate judge approved the new bond, and the attoFnsy- general says it is nei rallesaf bond There the matter rests at this time.
 ALL THESE YEARS.
 |. thus appears that these various suits, compromises and reports of examiners that during the hast twentythre5- years MT. Lott has been in default for greater or less amount for. each of the following years: 1873, 1874, 1875, 1876. 1877, 1878, 1879 1SS0 1881, 1882, 1885 1884, 1885, 1887. 1895
 Every time MT. Lofts office has been fault! Every time he has been sued judgment has been pronuonced against him.
 The monies paid out by the state and tContinued on Fourth Page)