Birmingham state herald., 1897-06-04
JEFFERSON COUNTY TAXES Collectors and Assessors Books Officially Examined .s.
 8Ua AND ERRORS RECTlFlED Old Officials Rather Careless, and the New Ones Are Being Spurred to Track ? 
 the Letter of the Law. d

The following report of Assistant Ex- aminer of Accounts Foster, was given out at the capitol today:
 Birmingham, Ala May 19, 1897. Hon. Joseph F. Johnston, Governor of Alabama, Montgomery, Ala. s
 Sir-Agreeable to your instructions 1 have made a thorough ard careful inves7 tigaton of the books, papers and oac7 counts of the tax collector and tax as7 sessor of Jefferson county, Ala.
 TAX COLLECTOR. @
 I examined the error and insolvent lists for the years 1890 to 1895 inclusive, which were found in the office. Tn making this investigation I discovered that there was no record on the minute book of the county commissioners court showing that any of these lists had ever been properly. examined or allowed. I immediately summoned before me Messrs. c. fLi Young, G. L. Thomas, R. w. Owen and Jas L. Hall, the gentlemen who then composed the board of county commis- sioners and examined them under oath relative to these lists. Each of them af- firmed that said lists had been duly ex- amined for each year, and allowed, and by some oversight they had failed to- make the proper record of the fact. 'I 1. The list for 1891 shows that MT. R. G. Hewitt, ex-tax collector, is due the state and county taxes on the south half of lot 20, block 73, lot 21, block $40, lots and r block 6, Leeds, west half of lot ', block 12, Avondale the above property by a, mistake of the collector having been twice put on the error list. a- The insolvent list flor 1892, shows that he is due the state and county fop taxes erroneously put on this list by him as follows: State and special $6.50; county $2.49. l also find that he is chargeable with four insovent polls collected for 1894 and 1896, amounting to $6, which were not reported. lal7e~ ! I checked and compared the collectors abstract books with the assessment books for the years 1891 to 1896, irclu- sive, and the result shows that MT. Hew- itt is chargeable with taxes on a vaua- tion of real and personal property of $9,766 for 1884, and for 1895, on $478,8 SIP These errors in valuation were made by the assessor in his additions and In the make up of his general recapitulation of the assessment books, the recapitula- tion for 1895 shows that one whole page of the assessment book was omitted, be- sides other errors in additions.
 The total amount due the state and county by MT. Hewitt on account of these errors and omissions is as set out in ex- hibits A, B and D, which are made part of this report.
  relative to the above errors and omis- sions and stated that he had relied en- tirely upon the accuracy of each year's assessment as certified to v tht proper officials, and paid to the state and county all that he was charged with except as to the error and insolvent lists, and those mistakes were purely clerical that he stood ready and willing to makek good any amount which he might justly owe che state or county. spa5 He further stated that he had fully in tended to have his abstract books re- capitulated, and compared with the as sessment books, but up to the time this examination began, had been so busy with other matters that he had neglected to attend to it. .yl 10 I find that it has not been MT Hewitt's custom to turn over at the end of each tax year his stub books to the judge of probate as required by section 539 of the revenue code, in consequence quite a. number of these and other books belong ing to his office could not be found. . iMr Hewitt stated i'm this connection that Il had not been his custom to form- ally turn over these books to the judge of probate but he had them stored in one of the rooms of the court house. That when he retired from office he had all of his old books then in his possession piled up and instructed the janitor to store them away, and was under the im- pression until search was made for. them that shis had been done. fsis
 
 amid accounts of the present collector, MT. J. B. Francis, shows that all collections made by him for the stafe have been promptly turned over to 'he treasurer, and the office, with thoroughly compe- tent force. is running smoothly.
 I note, however, that he does not fully comply with section 53S of the revenue code in that receipts issued from his office do not contain a description of the prop erty assessed, except upon the request of the aax payer.
 You will note that there has been an over charge in valuation of real estate of $7,959, as shown by exhibit 'C," against MT. Francis, and he is entitled to credit for the same on Qhe assessment of 1896.
 TAX ASSESSOR. aa' The books of ex-Tax Assessor S. L.. Robertson were examined for ',he years 1891 to 1896. inclusive, and showed that they had been careleSsIy made up and not in accordance with the law They contain errors for the years 1894, 1895 and 1896. All of the foctings are made in pencil and none of !hem carried forward. as required by section T. page z, acts 1SS6- ST. hence have been compelled so make reorganization sheets for all these years page by page, from the assessment books. in order to get al the proper assessment with which lhe collector was chargeabfe, all of which required much time pa tience and endurance. Exhibits A. R and c show the amount of assessment which should have been charged to the collector for rlhese years. If the law had been fully complied with in the makeup of these assessmen. books, all errors and emissions which I have discovered would douistless have been detected and the proper charges made against the col- lectors. .
 The books of Assessor J. F. Mclaughlin are not yet complete, but show they are being very carefully prepared, especially as to descriptions and ownership of prop ersy, somdthing that is not only essential in t1iis but in all e.her counties
 The books show that he is pursuing the same method as his predecessor as to footings. but calling his atfen,ion to she law regarding the manner in which this work should be done. he promised, to comply with same. ni s,s4 2 examined several of the large tax pay , CTS of the county to- the maBner in which they assessed their taxes for the year 1897, and each affirmed that he was