The age-herald., 1898-02-13
Is What tho Examiner Tells the Gov
 ern0r.
WITHOUT REGARD TO PUBLIC VEAL
Vas the Way Lott Administered Affairs -Un- collected Taxes Were Less Than Four Hundred Dollars When He Was
 Due the State $i7,000.
Special to The Age-Herald.

Montgomery. Feb. 12.-Examiner John Purifoys final Investigation of the books and accounts of B. B. Lott, late tax col lector of Mobile county, gives some in- formation which has not heretofore been printed It is in substance as follows:
 From data In the auditors office, his &C., counts for state taxes appears to be as follows: Balance due, $13,653.3O.
 Correctly stated this account is as fol- lows: State taxes, balance due, $14 ,25503
 His account for special state taxes ap- pears to be as follows from data in the auditors ofice Balance due, s12,24O.54.
 The collectors cash book and his month ly reports to the auditors office were so far from showing the truth as to his col 1ections that I deemed it necessary to make up an itemized statement from data in his office. Such data consisted of the stub-books obtained from his deputies, from which the greater part of my infor- nation was derived. But in several in- stances no stubs came into my possession for guidance, and I was forced to rely on the cash-book entries, original receipts is- sued by the collector and the book used by him for the collection of taxes
 From the foregoing corrected statements of the collectors accounts for state and special state taxes, the amount due by him for the tax year 1896 is as follows: To balance due state taxes. ...... .$14, ,255 03 To balance due special state taxes. 1884 13 To interest to March 1, 1s9S........ 2,147 6S Total due state..... ............ .$17. .76e s4 To amount due county (approxi-
 mately... ........ ...... .......... $17 700 %
 Total due state and county for
 lo96.... .......... $35 ,466 S
 PurpOsely Crooked
 The books of the collector having been purposey crooked to conceal his shortage. has added to the difficulties of reaching proper conclusions on many matters.
 The loose methods of dealing with tax matters, as shown by the books of Tax Collector Lott cannot be too severely con- demned.
 As shown by the above balances, he has repeatedly made to the auditor and coun- ty treasurer false sworn reports as to his collections, thereby enabling him to with hold large sums of money that should have been reported and paid into the state and county treasuries.
 He has collected thousands of dollars for which he gave his official receipt, sg1Ied by him individually, and for which mo stubs are to be found. Nor is there any otlIer evidence on file in his office by winch tine fact is shown except the word ''paid" stamped opposite the taxpayers name. In many cases this check does not appear
 He has collected other thousands of dol lars which he fla5 witllhh,cd for months after collection.
 "He made number of assessments and collections of escaped taxes which he failed ito report and pay over. I note among this number inicreasei valua- tion of tine taxable property of J. c. Bush & Co.,, whereby the collection of state and special taxes amounted to $6O,000 and an equal sum for the county.
 Where Owners Had Paid
 'I found some instances in which real estate was sold for taxes and bid in for the stahe where it was developed that the owners had previously paid the taxes due. Special attention Is called to the sale of read estate assessed to Phil Kearny. This property was reported by tnle collector as delinquent for the taxes of 1894, 1895 and 1S96 when it had been regularly assessed for the years 1894 and 1895 and the lien of the state and county satisfied for those years, the collector having made final set clement. After being advertised the taxes for 1895 and 1896 were paid before sale as