The age-herald., 1898-02-16
IRREGULAR AND ERRONEOUS Were the Acts of Madison Coun-
 ty Commissioners. ABATEMENTSWERE GRAN TED On Palpable Erfors-IIega Assessments-- Books and Accounts of the Probate
 Judge Found in Good
 Shape.
ABATEMENTSWERE GRANT TED
Special to The Age-Herald.

Montgomery, Feb 15.-W R. Foster, a,s- sistant examiner of public accounts, has just filed his report of the investigations of the acts of Madison county's commits soners which reveals several errors in granting abatements. The report on the books and accounts of Probate Judge Stewart shows everything to be in satis- factory condition. The portion of the re- port relating to the court of commissioners is as follows:
 'T find that in June. 1897, the court met and agreeable to section 3978 of the revenue code, gave the proper newspaper notice that the books of assessment had been prepared and were ready for inspection.
 "I further find that they made no attempt to examine these books and lists of assess ments as turned over to them by the judge of probate, and as required by the above section.
 ''Hhe investigation further shows that the presiding officer of this court failei1 to make the certificate in the books of assess ments, as required by section 39S6 of the code. In fact the books were left in the same state in which they were turned over, irregular and erroneous.
 This neglect on their part has caused much worry to the taxpayers of the coun- ty, and no little trouble to the officers con- nected with the revenue department of the state.
 ''The evidence and the minutes of the court show that during November and December, 1S97 and 1898. they have allowed abatements to taxpayers for various req sons amounting in valuations to $100, ,S32. Of this amount they allowed for illegal assessments Cor rather on assessments when the assessor had added the full value of all mortgage found by him on the rec ords to the assessment list as furnished him by the taxpayers) $5S3, 74S. The evil dence shows that in passing upon cases of this kind the coure required a sworn statement of the taxpayers as to the actual value of their mortgages, and allowed an abatement for the difference.
 q also note that during these months they allowed abatements on raises which they had placed on the taxpayers during the months of July and August previous. amounting in valuation to $11,937
 f'The commissioners explain this action by stating that when the raises were made that the parties had not had notice, and were not present. Their minutes also show that they have allowed abatements on palpab1e errors amounting in valuation to $35 6S7. The above amounts go to make up the sum total, as first mentioned, but the end is not yet, and many more thousands of dollars will have to be added to this list in order to get at proper and correct adjustment of this years assess ment.
 q was informed by three of the com- missioners that some time during the sum- mer of 1897. at a meeting of the board, that they decided chattel mortgages were not tauaible and that it was then the inten- ton of the board to abate all such assess nents. but since that time they had aban- doned this idea and were proceeding as above set out. After careful exam1na- ton of the minutes of their court l ma no record of any such action on their part, yet the evidence shows that this was the intention of the board, and was so under stood by the general public"